Which of the Following Is Not True with Respect to the Test

question 16

Multiple Choice

Which of the following is not true with respect to the test data approach for evaluating computer controls?

• A)The test data are created for a separate entity and are run simultaneously with the client's actual data.
• B)Only one of each type of error transaction needs to be included in the test data.
• C)The manual results of processing the test data are compared to the results of processing these data through the client's computerized processing system.
• D)Audit teams consider potential errors and conditions of interest in generating the test data.

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Definitions:

Infants

Young children from birth to one year of age, a period where rapid growth and development occur.

Prenatal Development

The process of growth and development within the womb from conception until birth.

Prenatal Babies

Refers to the stage of human development inside the womb before birth.

Neonates

Newborn infants, especially within the first 28 days after birth.