Yes, it can be connected to your computer as an audio interface via USB (Windows and Mac). Please make sure to install the ASIO driver if you’re on Windows computer.
To get the ASIO driver :
Please note that Spark does NOT work as an audio interface for iOS and Android devices
Positive Grid Spark Amp has a dedicated USB Audio Connection to Use it as an Audio Interface. It supports both Windows and Mac computers. You can checkout my guide on the given link.