What is meant by auditing around the computer versus auditing through the computer? Why is this so important?
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.
You might also like to view...
The IETF primarily ________.
a. manages the Internet b. Creates Internet Standards c. coordinates the work of ISPs
A social facilitation effect can be maintained if
A. group members believe that their lack of effort will go undetected. B. the culture supports individualism. C. performance goals are ambiguous. D. the task is meaningful to the people working on it. E. group members do not know each other.
A ____________________ is a number of people who work on similar tasks or follow the same procedures.
Fill in the blank(s) with the appropriate word(s).
To prevent an overdraft or "bounced check," it is always a good idea to record each check written in your check register and reconcile your account balance when you receive your monthly bank statement
Indicate whether the statement is true or false.