Question: Auditing around the computer is not used to test IT controls when: Processing is primarily online and updating is real - time. There is a

"Auditing around the computer" is not used to test IT controls when:
Processing is primarily online and updating is real-time.
There is a physical audit trail.
Outputs are in hard copy form.
Input transactions are batched.
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"Auditing around the computer" is not used to

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