B. The White Box Approach Auditor's Input i Auditing Through The Computer Cliont Output Compare with Client Output Predetermined Output §§/_________> ‘The processes and controls surrounding the subject are not only subject to audit but also the processing controls operating over this process are investigated. In order to help the auditor to gain access to these processes computer Audit software may be used. These packages may typically contain: '(©) the ability to compare source and object (compiled) program codes in order to detect | dissimilarities (d)_ the facility to execute and observe the computer trealment of “ive transaction” by moving through the processing as it occurs. (e)_ the generation of test data (f) the generation of aids showing the logs of application programs. The actual controls and the higher level control will be evaluated and then subjected to compliance testing and, if necessary, substantive testing before an audit report is produced. It is obvious, that to follow this approach the auditor needs to have sufficient knowledge of computers to plan, direct-supervise and review the work performed. The areas covered in an audit will concentrate on the following controls: (1) Input controts, (2) Processing control, (3) Storage control, (4) Output control and (©) Data transmission control.