It will be understood that in my opinion the auditor of the near future cannot get away with a superficial knowledge of computers. He will have to go into many details and to know how to put a computer to use. This does not mean that the auditor needs to be a skilled programmer or an experienced computer systems- designer. There are ways and means to evaluate a system set up by specialized personnel, and to specify the requirements put to the system, without doing the work yourself.
* “Factualize” is an artificial word; it should mean: deduce or make a fact out of a more or less complex rule, the setting of which is the essential decision-making.