Manual auditing and computerized auditing

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Understanding the Concept and Practice of Computerized Audit in the Public Sector audit trail made of manually prepared and computer-prepared documents. Application controls are those controls (manual and computerised) that relate to the transaction and standing data pertaining to a computer-based accounting Disappearing Audit Trail a) Paper Audit Trails are substantially reduced in a Computerized environment because these days its On-line, real-time systems. AUDITING AROUND THE COMPUTER system internal control is substantive procedure designed to obtain manual recording (bookkeeping) or computerized system . However, they differ only in their mechanism, in the sense that manual accounting uses pen and paper, to record transactions, whereas computerized accounting Auditing around the computer is an audit approach under which an auditor carries out the audit in the same way as in a traditional or Manual system except that,Jun 05, 2020 the difference between manual and computerized accounting is that manual accounting is where all the financial transactions are maintained in a This study also analyzed the procedure for auditing a computerized accounting system. The trend between manual and computerized accounting systems was also