Which of the Following Is a Weakness That Is Inherent

question 135

Multiple Choice

Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

• A) The auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.
• B) Conditions that were not specifically considered by the auditor may go untested.
• C) The approach requires the creation of "dummy companies," possibly destroying or altering actual company data in the process.
• D) Inclusion of atypical data in the test data may cause errors to be noted on the exception report.

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Definitions:

Environmental Stimulus

A change in the environment that elicits a response from an organism.

Sign Stimulus

Any stimulus that elicits a fixed action pattern in an animal.

Sign Stimulus

An external sensory cue that triggers a fixed action pattern in an organism, an innate response to a specific stimulus.

Dutch Ethologist

A Dutch ethologist is a scientist from the Netherlands who studies animal behavior through observational and experimental methods.