Auditing around the

  • What does auditing around the computer mean?

    Auditing around the computer is one of the methods of evaluating a client's computer controls.
    It picks source documents randomly and verifies the outputs with the inputs.
    This method can only exist when controls over the computer system are non-existent..

  • What does it mean to audit around the computer?

    Auditing around the computer is one of the methods of evaluating a client's computer controls.
    It picks source documents randomly and verifies the outputs with the inputs.
    This method can only exist when controls over the computer system are non-existent..

  • What is auditing around the computer the black box approach?

    Black Box testing approach is also called as auditing around the computer approach.
    Here auditor does not create any test data for testing the application.
    The auditor does not know about the internal logic of the program.
    He just checks the functionality of the system and output..

  • Why is the approach of auditing around the computer highly criticized?

    However, auditing around the computer become unacceptable if this approach is used because of lack of Auditor's expertise regarding computer processing.
    This approach has also been criticized because getting to grips with the system in detail is very time consuming and hence costly..

  • A.
    Increased accuracy in recording transactions.B.
    Reduced storage problems.C.
    Improved legibility of records.D.
    Enhanced flexibility in audit programs.
During the time period of 1954 to the mid-1960s, the auditing profession was still auditing around the computer.

Are auditing techniques outdated?

Some auditing approaches and techniques that were valuable in the past now appear outdated

Also, the auditing evolution has reached a critical juncture whereby auditors may either lead in promoting and adopting the future audit or continue to adhere to the more traditional paradigm in some manner

When did auditing start?

However, auditors only began to seriously consider auditing in the computerized context in the early 1960s; two specific events prompted this transition

First, in 1961 Felix Kaufman wrote Electronic Data Processing and Auditing

The book compares auditing around and through the computer

Auditing around the
Auditing around the

1954 rock and roll song

Rock Around the Clock is a rock and roll song in the 12-bar blues format written by Max C.Freedman and James E.Myers in 1952.The best-known and most successful rendition was recorded by Bill Haley & His Comets in 1954 for American Decca.It was a number one single for two months and did well on the United Kingdom charts; the recording also reentered the UK Singles Chart in the 1960s and 1970s.


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