Auditing Around The Computer. the five techniques used in auditing through the computer include use of test data integrated test facility and parallel simulation to test programs uses of audit techniques to validate computer programs use of logs to review systems software use of documentation and caats to validate user accounts and access privileges and use of embedded.
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1 When auditing around the computer the independent auditor focuses solely on the source documents and a Test data b Computer processing c Compliance techniques d Computer output 2 In auditing through a computer the test data method is used by auditors to test the a Accuracy of input data b Validity of the output.
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What are the methods of auditing? Vouching When the Auditor verifies accounting transactions with documentary proof it’s known as vouching Affirmation Reconciliation Testing Bodily Examination Evaluation Scanning Inquiry.
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1 When auditing around the computer the independent auditor focuses solely on the source documents and a Test data b Computer processing c Compliance techniques d Computer output 2 In auditing through a computer the test data method is used by auditors to test the a Accuracy of input data.
What is meant by auditing around the computer versus
Management Information System When auditing around the When auditing around the computer the independent auditor focuses solely on the source documents When auditing around the computer the independent auditor focuses solely on the source documents and a test data b computer processing c compliance techniques d computer output.
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(PPT) Differentiation between auditing through computer
AUDITING AROUND THE COMPUTER
Most often this approach is used either because processing done by the computer is too simple eg casting sorting etc auditor is already aware of the software’s reliability This is the case with most of offtheshelf software used by auditor has.
