The auditor ignores the client’s data processing procedures, focusing solely on the input documents and the CIS output.

Auditing around the computer is based on the assumption that if the input reconciles with the output, then the computer program must have processed the transactions accurately.

Auditing around the computer can be used only if there are visible input documents and detailed output that will enable the auditor to trace individual transactions back and forth. This is known as”black box approach”.

Test data - primarily designed to test the effectiveness of the internal control

procedures which are incorporated in the client’s computer program.

Objective: To determine whether the client’s computer programs can correctly handle valid

and invalid conditions as they arise.

Auditor’s Test Data

Auditor’s Expected OutputOutput

Processed using client’s program

Compare Manually

Auditor’s Test Data

Auditor’s Expected OutputOutput

Processed using client’s program

Compare Manually

Client’s data

Client’s Data

Processed using client’s program

OutputCompare Manually

Client’s Data

Processed using auditor’s program

Output

Generalized audit softwareConsist of generally available

computer packages which have been designed to perform common audit tasks.

Purpose-written programs Designed to perform audit tasks in

specific circumstances. 

This technique involves taking a picture of a transaction as it flows

through the computer systems. Such a technique permits an

auditor to track data and evaluate the computer processes applied to

the data.

This involves embedding audit software modules within an

application system to provide continuous monitoring of the

systems transaction