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

---

Definitions:

Personal Accountability

Personal accountability is the self-imposed responsibility of an individual to own their decisions, actions, and outcomes, and to openly acknowledge and learn from mistakes and successes.

Corporate Misdeeds

Wrongful or illegal actions committed by companies or their representatives.

Science

The systematic study of the structure and behavior of the physical and natural world through observation and experiment.

Technology

The application of scientific knowledge for practical purposes, especially in industry.