Auditing around the computer is acceptable if the auditor has access to sufficient source documents and a detailed listing of output in a readable form.

Question

Quizplus · Accepted Answer

When auditing around the computer, it is important for the auditor to have access to sufficient source documents and a detailed listing of output in a readable form. This allows the auditor to verify the accuracy and completeness of the information that is processed by the computer system. Therefore, auditing around the computer can be acceptable if the auditor has appropriate access to the necessary information.

Auditing Around the Computer Is Acceptable If the Auditor Has