The audit practice of "auditing around the computer" is also referred to as:
A)The white box approach
B)The black box approach
C)Computer-assisted audit techniques (CAATs)
D)The gray box approach

Question

Quizplus · Accepted Answer

"Auditing around the computer" is a term used to refer to the black box approach which involves testing the inputs and outputs of a system without delving into the internal workings of the system. This approach is useful in situations where the auditor may not possess the required technical skills to understand the technical details of the system.

The Audit Practice of "Auditing Around the Computer" Is Also