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ADP system |
Also found in: Encyclopedia | 0.03 sec. |
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| This addressed all types of ADP systems,
including microcomputer systems, data base management systems (DBMSs),
and electronic data interchange (EDI) systems. IRS tests of an ADP system are designed to
establish the authenticity, readability, completeness and integrity of
the machine-sensible records.
IRS computer audit specialists, whom the Chief Counsel's Office
consults in respect of ADP system record-retention matters, are only now
undertaking detailed examinations of the sophisticated Database
Management Software (DBMS) systems and Electronic Data Interchange (EDI)
technology that many taxpayers implemented or expanded substantially
during the 1990s. |
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