There is one other reason why it seems apt to look a little farther than just around the corner. This reason is more involved. In my opinion and I am happy to share this opinion with Mr. Gregory M. Boni (The J. of Acc., Sept. 1963) auditing techniques are themselves very well suited to be computerized. This must not be misunderstood. Of course, the auditor’s opinion cannot be formed and expressed by a computer. But the same applies to managerial decisions, which computers are extensively used to take, or at least to factualize.*