WHAT IS THE DIFFERENCE BETWEEN AUDIT AROUND THE COMPUTER AND AUDIT THROUGH THE COMPUTER
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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.
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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
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