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