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CISA Exam Tips - AUDITING AROUND THE COMPUTER
CISA Exam Tips - AUDITING AROUND THE COMPUTER
Q). The main advantage of auditing around the computer is that it:
A. Takes less time
B. Is oriented towards results
C. Has no logical constraints
D. Requires little technical knowledge
Answer:
The answer is "D". Auditing around the computer takes less technical knowledge as against Auditing through the computer. Thus, only when a IT auditor knows, how to handle the software/applications, can he audit through the computer. Otherwise, he has to rely only on auditing around the computer.
2 comments
Comment from: wendy [Visitor]
I am doing a research paper on the difference of internal controls since sox. I need to find actual examples of this. Can you direct me to websites? thank you
04/04/06 @ 14:05
Comment from: marilou bone [Visitor]
I am doing a presentation on "auditing around the computer". I find little information on this particular issue. Is there any website you can recommend particularly when they say "black box". thanks very much.
04/05/06 @ 01:30
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