All of the Following Are Disadvantages of the Test Data

question 32

Multiple Choice

All of the following are disadvantages of the test data technique except

• A)the test data technique requires extensive computer expertise on the part of the auditor
• B)the auditor cannot be sure that the application being tested is a copy of the current application used by computer services personnel
• C)the auditor cannot be sure that the application being tested is the same application used throughout the entire year
• D)preparation of the test data is time consuming

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Definitions:

Benchmarking

The act of evaluating one's business operations and performance indicators against the top standards or optimal practices observed in the sector or across different industries.

Reverse Engineering

The process of deconstructing a product or system to understand how it works, often with the goal of reproducing or improving it.

SWOT Analysis

A strategic planning technique used to identify the Strengths, Weaknesses, Opportunities, and Threats related to business competition or project planning.

Differentiation

The process of distinguishing a product or service from others to make it more attractive to a particular target market.