What difference between auditing through computer and auditing around auditing?

Auditing through the computer involves examining the data and processes directly within the computerized systems, allowing auditors to analyze large data sets and identify anomalies efficiently. In contrast, auditing around the computer focuses on traditional methods, where auditors assess the controls and outputs of the system without directly engaging with the underlying data or processes. This means that the former can provide deeper insights and greater assurance regarding data integrity, while the latter may rely more on sampling and manual checks.