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COMPUTER AUDIT – THE BASICS
COMPUTER ASSISTED AUDITING TECHNIQUES
• Means harnessing the power of computers to
perform audits.
• Mainly because of he power, speed and versatility
of machines which brings efficiency to audits.
• Some clients cannot be audited without computers
because everything about them is computer based.
• Computer considerations done when developing
the audit strategy and audit plan. Three
approached to be followed;
• Auditing around the computer
• Auditing through the computer, and
• Auditing with the computer
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