Discuss three examples of how evaluating control risk in an electronic environment differs from evaluating control risk in a manual environment. Also, give three examples of how the two environments are the same.

Describe the main differences between general controls and application controls in an electronic environment and provide two examples of each to illustrate your answer.

Auditing around the computer and auditing through the computer and the two main strategies for testing electronic environments. Which of these methods do you prefer? Why? What are the potential advantages and disadvantages of each method.