TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

AUDIT AROUND COMPUTER [1 record]

Record 1 2013-02-15

English

Subject field(s)
  • Auditing (Accounting)
  • Information Processing (Informatics)
DEF

... an approach to the audit of records which are maintained (at least partially) with the use of electronic data processing, whereby source documents and details on computer produced reports are traced back and forth as a means of verification.

OBS

This is in contrast to "auditing through the computer," where data are processed, or program codes examined, as a means of verifying actual processing steps.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Traitement de l'information (Informatique)
DEF

[Audit] ne comportant pas le suivi des données à travers l'ordinateur et ne tenant compte que des phases visibles du traitement de l'information.

OBS

audit hors logiciel : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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