What is meant by auditing around the computer versus auditing through the computer? Why is this so important?

What will be an ideal response?


Auditing around the computer involves black box testing in which the auditors do not rely on a detailed knowledge of the application's internal logic. Input is reconciled with corresponding output. Auditing through the computer involves obtaining an in-depth understanding of the internal logic of the computer application. As transactions become increasingly automated, the inputs and outputs may become decreasingly visible. Thus, the importance of understanding the programming components of the system is crucial.

PTS: 1

Computer Science & Information Technology

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What value is assigned to decTaxes by the following program segment, assuming that the user enters 50000 into the textbox txtSalary.Text?

Dim decSalary, decTaxes As Decimal decSalary = CDec (txtSalary.Text) If (decSalary > 50000) Then decTaxes = .40 * decSalary ElseIf (decSalary > 40000) Then decTaxes = .30 * decSalary ElseIf (decSalary > 30000) Then decTaxes = .20 * decSalary Else decTaxes = .10 * decSalary End If a. 20000 b. 15000 c. 10000 d. 5000

Computer Science & Information Technology

The minimum set of recommended standards for a program is known as the

a. operating system. b. system requirements. c. setup guide. d. installation specs.

Computer Science & Information Technology

Which of the following views does NOT display comments in markup balloons?

A) Draft B) Print Layout C) Web Layout D) Full Screen Reading

Computer Science & Information Technology

A ____ box is an outline box you create by dragging the pointer in Report Design View.

A. selection B. design C. pointer D. drag

Computer Science & Information Technology