• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 14 years ago by AvatarKen Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 18, 2012 at 8:04 pm #52093
    Avatarjohn girgis iskander
    Member
    • Topics: 34
    • Replies: 5
    • ☆

    auditing around the computer and auditing through computer?
    Thanks

    May 19, 2012 at 5:23 am #96071
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10658
    • ☆☆☆☆☆

    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.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • AKareem on ACCA TX-UK FA2025 Chapter 14 Capital Gains Tax – Individuals – Reliefs
  • Breadtoast67 on Diversification – ACCA Strategic Business Leader (SBL)
  • Breadtoast67 on Diversification – ACCA Strategic Business Leader (SBL)
  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in