Auditing by testing automated internal controls and account balances electronically, generally because effective general controls exist, is known as:

Auditing through computer

Explanation: Auditing is the inspection activity with the help of the computer for the testing of the software and hardware of the client.The steps taken under this auditing is done for checking of the reliability in the functioning.

Auditing is carried out by the computer because it is tough for the human to evaluate the client's system .So,this is done electronically to achieve the effective and correct system controls like internal automated controls , checking of the account balance etc.

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