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what is the benfit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › what is the benfit

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Ken Garrett.
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  • May 18, 2012 at 8:04 pm #52093
    john girgis iskander
    Member
    • Topics: 34
    • Replies: 5
    • ☆

    auditing around the computer and auditing through computer?
    Thanks

    May 19, 2012 at 5:23 am #96071
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10605
    • ☆☆☆☆☆

    Auditing round the computer looks at inputs and outputs and ignores how the computer gets from one to the other. Auditing through the computer will examine how the programs operate eg will test if programmed controls are operating.

    Auditing through the computer will therefore be more thorough.

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