What is auditing around a computer?

Many people also wonder if Auditing around the Computer is appropriate.

A) If the computer system is well controlled. B) When there are no controls over the computer systems.

What are the benefits of CAAT, other than these? Advantages of CAATs: Independently access data stored on a computer without dependence on clients; Test the reliability and usability of client software. The IT application controls (the results can be used to evaluate control risk and create further audit procedures);

You might also wonder how auditing in a computerized environment can be done.

Particular aspects of auditing in a computer based environment. Information technology (IT), is an integral part of modern accounting and management information system. An audit client establishes application controls that include input, processing, output, and master file control over its computer-based accounting software.

What is parallel simulation?

Parallel simulating data processing is a process that simulates data processing using a set data (from client), and compares the results of Simulation with those of client's system.