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What does auditing around the computer mean?

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What does auditing around the computer mean?

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Auditing around the computer is an auditing technique in which the expected outcome is known and from this, information is entered into the computer system to see whether it will yield the same results. This is done to test the reliability of the computer-generated information, and to check for the consistency and accuracy of results in comparison with processing or output findings.References:ISACA: Impact of SAS No.

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