The white-box approach in auditing systems are :-
It is adequate when automated systems applications are relatively simple.
It is to audit around the computer.
The advantage of this approach is that the systems will not be interrupted for auditing purposes.
Auditing is defined as the on-web page verification interest, which include inspection or exam, of a procedure or nice device, to ensure compliance to requirements. An audit can follow to a whole company or might be precise to a function, system, or production step.
An audit is an "unbiased exam of financial facts of any entity, whether or not earnings oriented or not, no matter its length or legal form while such an exam is carried out on the way to specific an opinion thereon.”
The reason of an audit is to shape a view on whether the records presented within the financial record, taken as a whole, reflects the monetary function of the company at a given date.
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