What is meant by auditing around the computer


Response to the following questions:

1. Explain how the effectiveness of general controls affects the auditor's tests of automated application controls, including the auditor's ability to rely on tests done in prior audits.

2. Explain the relationship between application controls and transaction-related audit objectives.

3. Explain what is meant by auditing around the computer, and describe what must be present for this approach to be effective in the audit of a client that uses IT to process accounting information.

 

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Auditing: What is meant by auditing around the computer
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