The Purpose of Test Data Is to Determine Whether

question 31

Multiple Choice

The purpose of test data is to determine whether

• A) the audit team's test data are consistent with the client's normal transactions.
• B) controls operate as described in responses to internal control questionnaire items and program flowcharts.
• C) every possible error is prevented or detected by the client's computer controls.
• D) all possible combinations of valid data are correctly processed.

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Definitions:

Global Workforce

The international labor pool comprised of employees working in different countries, highlighting the diversity and globalization of business operations.

Expertise

Specialized knowledge or skills in a particular field or discipline, attained through education, training, or practical experience.

Organizational Strategies

Plans and actions that an organization undertakes to achieve its mission and long-term objectives.

Human Resource Management

The process of attracting, developing, and maintaining a talented workforce.