What difference between auditing through computer and auditing around auditing?

1. What does auditing around the computer mean versus auditing through the computer?
2. What is meant by auditing with the computer?
3. When auditing around the computer the auditor performs tests of?
4. When auditing a computerized system an auditor may use the integrated test desk?
5. What is online computer system audit?
6. Which auditing is worth computerized or manual auditing?
7. What are the benefits of electronic auditing?
8. How auditing is done in a computerized environment?
9. When the client uses a computer but the auditor chooses to use only the non IT segment of internal control to assess control risk it is referred to as?
10. What is appropriateness in auditing?

What does auditing around the computer mean versus 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.

What is meant by auditing with the computer?

Computer auditing is a systematic and logical process that follows a risk based approach to determine whether the information systems of an entity, including its detailed information technology processes, controls and activities, will achieve its IT objectives and will thereby ultimately enable the organisation to ...

When auditing around the computer the auditor performs tests of?

Chapter 15 Auditing Information Technology. Auditors perform tests of controls to determine that the control policies, practices, and procedures established by management are functioning as planned. This is known as compliance testing.

When auditing a computerized system an auditor may use the integrated test desk?

c) all of the above. d) reviewing error listings and maintaining error logs and reports. c) all of the above. When auditing an IT-based system, the auditors may use the "integrated test facility" technique, sometimes referred to as the mini-company approach, as an audit tool.

What is online computer system audit?

CIS is an auditing technique that simulates the instruction execution of the application at the time the application is processing a transaction. All data and input to the application is accessible by and shared with the simulation.

Which auditing is worth computerized or manual auditing?

Accounting software not only processes data and creates reports much faster than manual systems, but also allows faster data entry. Overall computerized accounting will save you a lot of time, as it allows documents such as invoices, purchase orders and payroll to be collated and printed quickly and accurately.

What are the benefits of electronic auditing?

Conducting an e-audit has many benefits including saving time, reduce the travel to remote regions, less paper required and, witnessing and tracking the audit in real-time.

How auditing is done in a computerized environment?

Audit test data is used to test the existence and effectiveness of controls built into an application program used by an audit client. As such, dummy transactions are processed through the client's computerised system.

When the client uses a computer but the auditor chooses to use only the non IT segment of internal control to assess control risk it is referred to as?

When the client uses a computer but the auditor chooses to use only the non-IT segment of internal control to assess control risk, it is referred to as auditing around the computer.

What is appropriateness in auditing?

Appropriateness is the measure of the quality of audit evidence, i.e., its relevance and reliability. To be appropriate, audit evidence must be both relevant and reliable in providing support for the conclusions on which the auditor's opinion is based.