Question

Differentiate between auditing with computer and auditing around computer

Answer 1

ɴᴏ ᴀᴛᴛᴇᴍᴘᴛ ɪs ᴍᴀᴅᴇ ᴛᴏ ᴇsᴛᴀʙʟɪsʜ ᴀɴᴅ ᴇᴠᴀʟᴜᴀᴛᴇ ᴛʜᴇ ᴇxɪsᴛᴇɴᴄᴇ ᴏғ ᴄᴏɴᴛʀᴏʟs. ᴀᴜᴅɪᴛɪɴɢ ᴀʀᴏᴜɴᴅ ᴛʜᴇ ᴄᴏᴍᴘᴜᴛᴇʀ ɪs ᴀᴘᴘʀᴏᴘʀɪᴀᴛᴇ ɪɴ sɪᴛᴜᴀᴛɪᴏɴs ᴡʜᴇʀᴇ sɪɢɴɪғɪᴄᴀɴᴛ ᴄᴏᴍᴘᴜᴛᴇʀ ᴄᴏɴᴛʀᴏʟs ᴀʀᴇ ɴᴏᴛ ʀᴇǫᴜɪʀᴇᴅ. ғᴏʀ ᴇxᴀᴍᴘʟᴇ, ᴀᴜᴅɪᴛɪɴɢ ᴀʀᴏᴜɴᴅ ᴛʜᴇ ᴄᴏᴍᴘᴜᴛᴇʀ ᴄᴀɴ ʙᴇ ᴜsᴇᴅ ᴡʜᴇɴ ᴄᴏᴍᴘᴜᴛᴇʀs ᴀʀᴇ ᴏɴʟʏ ᴜsᴇᴅ ғᴏʀ ᴄᴀʟᴄᴜʟᴀᴛɪᴏɴ ᴘᴜʀᴘᴏsᴇs.❤

Answer 2

$\large\underbrace\mathfrak\color{pink}Answer \: in \: attachment$

$\large\underbrace\mathfrak\pink{or}$

$\large\underbrace\mathfrak\color{pink}{Here \downarrow\downarrow\downarrow}$

No attempt is made to establish and evaluate the existence of controls. Auditing around the computer is appropriate in situations where significant computer controls are not required. For example, auditing around the computer can be used when computers are only used for calculation purposes.

HØPÈ ÏT HÊLPS ♠♦♠