Auditing Around The Computer And Auditing Through The Computer

Auditing Around The Computer And Auditing Through The Computer. There are three approaches Auditing around the computer Auditing through the computer Auditing with the computer.

Definisi Audit Around the Computer Audit through the computer termasuk dalam kategori audit sistem informasi yang berarti metode audit Pada audit around the computer hanya memeriksa dari sisi user saja pada input & output nya tanpa memeriksa lebih mendalam terhadap program atau sistemnya dan bisa dikatakan juga audit ini memliki sudut pandang dari black box.

(PPT) Differentiation between auditing through computer

Audit Around The Computer Audit around the computer adalah pendekatan audit dimana auditor menguji keandalan sebuah informasi yang dihasilkan oleh komputer dengan terlebih dahulu mengkalkulasikan hasil dari sebuah transaksi yang dimasukkan dalam sistem Kemudian kalkulasi tersebut dibandingkan dengan output yang dihasilkan oleh sistem.

Perbedaan dan contoh Audit Around the computer & Through

Auditing through the computer – Uses the computer to test the processing logic and controls within the system and the records produced Test Data Approach – In the test data approach the auditor prepares a set of dummy transactions specifically designed to test control activities that management claims to have incorporated into the processing programs.

Auditing Through The Computer

If these are programmed controls the auditor will need to ‘audit through the computer’ and use CAATs to ensure controls are operating effectively In small computerbased systems ‘auditing round the computer’ may suffice if sufficient audit evidence can.