What is meant by auditing around the computer?

Auditing around the computer refers to the practice of evaluating an organization's financial and operational processes without directly examining the computer systems or software that support those processes. Instead, auditors focus on the outputs and results generated by the systems, often using alternative methods such as manual checks or external documentation to assess accuracy and compliance. This approach can help identify discrepancies or issues that may not be visible through system-based audits alone. However, it may not provide a complete understanding of potential risks associated with the underlying IT systems.