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:

Word

In computing, a data block of a specific size that is managed as a single entity by the processor's instruction set or hardware.

Accumulated Value

The number of elapsed timed intervals or counted events.

Counter

An electromechanical device in relay-based control systems that counts numbers of events for the purpose of controlling other devices based on the current number of counts recorded; a programmable logic controller instruction that performs the functions of its electromechanical counterpart.

True

A statement or condition that is accurate, factual, or in accordance with reality.