The auditors are least likely to "audit around the computer" when: A)Input transactions are batched and system logic is straightforward. B)Processing primarily consists of sorting the input data and updating the master file sequentially. C)Processing is primarily online and updating is real-time. D)Outputs are in hard copy form.

Question

Quizplus · Accepted Answer

"Auditing around the computer" refers to auditing methods that do not directly involve examining the processes within the computer system. Instead, auditors focus on the inputs and outputs of the system. This approach becomes less feasible or likely when processing is primarily online and updating is real-time (option C), as the complexity and immediacy of these processes necessitate a more direct examination of the system's internal workings.

The Auditors Are least Likely to "Audit Around the Computer