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Plz explain auditing around computer and auditing through computer.thanks.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Plz explain auditing around computer and auditing through computer.thanks.

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by AvatarKen Garrett.
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  • June 5, 2010 at 5:42 am #44425
    Avatarnasir riaz
    Member
    • Topics: 3
    • Replies: 2
    • ☆

    Plz explain auditing through and around the cmputer.thnx

    June 5, 2010 at 3:00 pm #62096
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10653
    • ☆☆☆☆☆

    Auditing round the computer looks at input and output and does not seek to understand what processes happen inside the computer.

    Auditing through it means that, for example, by the use of test data you seek to understand the computerised procedures.

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