Question

Auditing around the computer vs. auditing through the computer

What is the difference between auditing around the computer, versus auditing through the computer? Can you provide examples of either of these?

Answer 1

Auditing thuough the Competer I4 descuibes the Vaiious Steps Haken by auditots to evaluate Clients SatH0oaue and haidcwoue to dereimine the ueliability of Opeuateons Hhat is haid tor human eyes to vieco and also est he Opeiating ettectioeness g velated Computer Contuol egi access Contuol. Auditeng thuough computee s common in today's puachbe as mast OLthe Ouganisatoni make cue g competerized intermakon systems ard these ih tun have Signiticant Conluos enmbedded en trenm. Ignoing these Contuolu au make auditou not to have the uequiued insignt into +ne eHectiveness and ueasonablene s f the dient's teina conteuol. and coiu not be vepoteng on compuance cofth the uelevant lacos ard uegeulakon that goven auditing as puotassion. Auditing Auound the CompuHel: Auditing alDund the Conmpeter s one Ot the seveial methods that auditou can use to evaluate a Client's comperter Contuou. 4 involues picking socuce documents at uandom and veritying tre oudesponding OCetputs oitn the chpets. the cluents competterised inTAIMatton System puoce se the test tuansacHion' eg: muutiplying unet Puice coith the number of PuoduCH Sotd to enscue that the ta uevenge tiquie is Coiect.

Corolusion Though, notheng is technicaley couong coth auditing auound tre Computer & Hhe auditol is Satistied con the contuol Syetem in place and is able to gathel 8uiCient ecoidence En this uegaid, buu in eldel to meet osith +the dequisement of gaining aticerd undeustanding of a system, auditing thiough the 0ompetee colu be the best tol Auditou to dolloco