Many companies design their IT systems so that all documents and reports can be retrieved from the system in readable form.Auditors can then compare the documents used to input the data into the system with reports generated from the system, without needing any extensive knowledge of the computer system or evaluation of computer controls.This process is referred to as:
A)Auditing through the system
B)Auditing around the system
C)Computer-assisted audit techniques
D)Auditing with the computer

Question

Quizplus · Accepted Answer

Auditing around the system refers to the process where auditors focus on the inputs and outputs of an IT system without needing to understand the intricate details of how the system processes data. They compare input documents to output reports to verify accuracy and completeness, bypassing the need for in-depth knowledge of the system's internal workings.

Many Companies Design Their IT Systems So That All Documents