A major development of computer processing is referred to as image processing. It is the process of making copies of paper documents and storing them in computerized form.

Required:

Review periodicals to determine the nature of image processing as it has developed to date. After gaining an understanding of the nature of image processing, prepare a two- to three-page overview of the potential audit implications. At this point, you do not have to go into detail on computer auditing; you need only consider the implications as they pertain to the auditor’s use of documentary evidence. For example, what would need to be added to maintain the major attributes of documentary evidence used by auditors today?