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Auditing around the computer

 

Audit procedures that ignore the actual computer processing part of business activities. A sample of input is tested and verified through standard audit technique, and the output is checked. Auditing around the computer assumes that if the output rights, then the processing is right. Auditing around the computers is only effective for transactions in which the right output is obvious; for unusual transaction, these procedures are inadequate.

 

 

 

 

 

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