The verification of controls in a computer system is known as auditing
A) around-the-computer.
B) through the computer.
C) with the computer.
D) without the computer.

Question

Quizplus · Accepted Answer

Auditing through the computer involves using software tools to review and test the effectiveness of controls within a computer system. This approach allows auditors to examine the behavior of the system and identify potential vulnerabilities and weaknesses in the controls. Auditing around the computer involves reviewing paper documents and other outputs of the system, while auditing without the computer involves relying solely on interviews and manual observations. Auditing with the computer is not a recognized term in the field of auditing. Therefore, the best choice is B) through the computer.

The Verification of Controls in a Computer System Is Known