When Auditing a Computerised System, an Auditor May Use the Test

question 76

Multiple Choice

When auditing a computerised system, an auditor may use the test data approach as an audit tool.This technique:

• A) involves introducing simulated transactions into the client's actual application program(s).
• B) is a commonly used audit technique for auditing around the computer.
• C) is more applicable to independent audits than internal audits.
• D) should not involve the actual application programs the client uses throughout the year, since use of the actual programs would contaminate the client's accounting data.