How is this drawn is it on comp or hand then enhanced?

I could care less cause its Ellen. Haven't been very successful at finding art of her in general

Well the coloring is definitely done by tablet. Some of the lines make me think it was a rough sketch that was scanned in, but who knows.

Judging by the strokes at the bottom, I'm guessing it was probably done as a rough sketch done in pencil, then scanned in, and completely drawn over (lines and all) on the PC. If you look on the artist's blog, you can see a work in progress screenshot of another drawing:
http://akamaru.sakura.ne.jp/sblo_files/suzuneko/image/071014.jpg