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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › what is the benfit
auditing around the computer and auditing through computer?
Thanks
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.
