The

auditor ignores the clients 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 asblack box approach.

Test data - primarily designed to test the effectiveness of the internal control procedures which are incorporated in the clients computer program. Objective: To determine whether the clients computer programs can correctly handle valid and invalid conditions as they arise.

Auditors Test Data

Processed using clients program

Output

Compare Manually

Auditors Expected Output

Auditors Test Data

Clients data

Processed using clients program

Output

Compare Manually

Auditors Expected Output

Clients Data

Clients Data

Processed using clients program

Processed using auditors program

Output

Compare Manually

Output

 Generalized

audit software Consist 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