Chapter 1. Basics of Computing Systems
Before performing an audit of a computing system or assessing the adequacy of an audit that was performed on a computing system, there are a few basics that one must understand about how a computing system functions. A computing system is essentially comprised of three basic components: the central processing unit, the operating system, and application programs. Many systems also have a fourth system where the data resides and is managed. This is called a database management system. Each of these components is described in the following sections of this chapter.
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