To Test the Operating Effectiveness of Computer Controls,audit Teams Can

question 75

Multiple Choice

To test the operating effectiveness of computer controls,audit teams can use each of the following methods except

• A) Creating a "dummy entity" and processing simulated transactions along with actual transactions.
• B) Creating fictitious transactions for processing through the client's computer programs separately from actual client transactions.
• C) Processing actual client transactions through an auditor-created program.
• D) Observing the separation of duties of client personnel.