What does auditing around the computer mean versus auditing through the computer? Why is this so important?

Accounting Information Systems
10th Edition
ISBN:9781337619202
Author:Hall, James A.
Publisher:Hall, James A.
Chapter16: Auditing It Controls Part Iii: Systems Development, Program Changes, And Application Auditing
Section: Chapter Questions
Problem 13DQ
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What does auditing around the computer mean versus auditing through the computer? Why is this so important?

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