What is the difference between auditing around and auditing through the computer?
AUDITING THROUGH THE COMPUTER describes the various steps taken
by auditors to evaluate client's software and hardware to determine
the reliability of operations that is hard for human eyes to view
and also test the operating effectiveness of related computer
controls, e.g., access control WHILE
AUDITING AROUND THE COMPUTER is one of the several methods that
auditors can use to evaluate a client's computer controls. It
involves picking source documents at random and verifying the
corresponding outputs with the inputs. The client's
computerized information system processes the 'test
transaction'. For example, multiplying unit price with the number
of products sold to ensure that the total revenue figure is
correct.