When Testing a Computerised Accounting System, Which of the Following

question 26

Multiple Choice

When testing a computerised accounting system, which of the following is not true of the test data approach?

• A)The test data must consist of all possible valid and invalid conditions.
• B)Test data are processed by the client's computer programs under the auditor's control.
• C)Only one transaction of each type need be tested.
• D)The test data need consist of only those valid and invalid conditions in which the auditor is interested.

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Definitions:

Controller Receives

Refers to the action when a control device accepts or processes an input signal or instruction to manage or manipulate a process or operation.

Centralized Control

Centralized control refers to a system architecture where control decisions and processes are managed from a single, central point or location.

Communicating

The process of exchanging information between two or more devices or components in a system, often essential for the coordination and operation of industrial processes.