In information systems auditing, what is the practice of checking computer-generated outputs against the original source input documents, without relying on the program's internal processing, called?

Introduction / Context:
Auditors of information systems use several approaches to gain assurance that data is processed correctly. One foundational approach compares what came out of the system to what originally went in. Understanding the name and nature of this approach helps distinguish external evidence checks from program-centric auditing.

Given Data / Assumptions:

• We are validating outputs of a computer system.
• We have access to original input documents (source documents).
• No special test data or embedded audit modules are assumed.

Concept / Approach:
Auditing approaches are commonly grouped as: (1) auditing around the computer, which treats the system as a “black box” and compares inputs to outputs; (2) auditing through the computer, which inspects program logic, controls, and processing; and sometimes (3) auditing with the computer, which uses CAATs (computer-assisted audit techniques).

Step-by-Step Solution:
Identify what the question emphasizes: comparing outputs to the original input documents.Match this behavior to the audit approach taxonomy.Comparing inputs and outputs while ignoring internal logic corresponds to “around the computer.”Therefore, select the option that names this approach explicitly.

Verification / Alternative check:
When auditors do not review program code, test data paths, or embedded controls but instead reconcile output totals, documents, and exception listings back to source documents, they are operating “around” the computer—validating that the black box transforms inputs into expected outputs.

Why Other Options Are Wrong:
“Auditing through the computer” inspects internal logic, test data, and control flows—this is not merely comparing inputs to outputs. “Process control” is a general operational term, not a specific audit approach. “Beta-test” is a software release practice, not an audit method. “None of the above” is unnecessary because a correct named method exists.

Common Pitfalls:
Confusing “around” with “through” because both validate correctness. Remember: “around” = black box input–output reconciliation; “through” = white box inspection and tests of processing logic.

Final Answer:
auditing around the computer