black box audit approach

An *audit approach that sidesteps the technical complexities of a computerized processing system. A "black box" refers to a computer system ignored by an auditor, who focuses instead on a comparison of inputs with outputs. For example, an auditor may compare transactions entered into a computerized accounting system with *general ledger account balances printed from the system, without reviewing the detail of the manner in which the system processed the transactions. A "black box" approach is often adopted in the context of an auditor’s inadequate technical knowledge of computerized systems, or in cases of restricted time or resources. It can produce worthwhile *audit evidence, but it is essentially *substantive and historical in nature, and it does not offer any ongoing *assurance for internal controls.