Question

The advantages of around-the-computer auditing include:

a) The emphasis which is placed on testing data processing exceptions
b) Use of live data
c) The minimal disturbance of a company's records
d) both b and c

Answer 1

The advantages of around-the-computer auditing are b) the use of live data, and c) minimal disturbance of a company's records.

Step-by-step explanation:

The advantages of around-the-computer auditing include the use of live data and the minimal disturbance of a company's records, which are options b and c from the provided choices. Around-the-computer auditing allows auditors to test systems without interfering with the normal workflows of the company, ensuring that operations can continue without hindrance during the auditing process. By using live data, auditors can get a real-time understanding of the company's processes, further improving the quality and relevance of the audit findings.