An Internal Audit Activity Implemented an Integrated Test Facility to Test

question 424

Multiple Choice

An internal audit activity implemented an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps built into the computer program and developed test data to test them. The auditors submitted test transactions throughout the year and did not find any differences in their test results. The auditors can conclude that:

• A) The system is properly capturing the hours worked by employees during the year and the hours have been properly submitted to payroll and processed correctly.
• B) All employees were correctly paid during the year and their pay was correctly computed.
• C) The computer application and its control procedures were processing payroll transactions correctly during the past year.
• D) All of the above.

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Definitions:

Typedef Statement

A keyword in C and C++ for defining new names (type aliases) for existing types.

Existing Structure

Referenced architecture within a system that is currently in use or implemented.

Shorter Name

A simplified or abbreviated form of a name or identifier in programming, used for ease of reference and typing.

Synonym

In computing, it refers to a different name or alias for the same data object or function, often used in databases.