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:

Union Contracts

Legal agreements between labor unions and employers that outline wages, working conditions, benefits, and other employment terms for workers.

Just Cause

A legal standard requiring employers to have a fair and factual reason for disciplinary actions or firing employees, typically applied in unionized workplaces.

Private Sector

The part of the economy that is run by individuals and companies for profit and is not under direct governmental control.

Weingarten Rights

The rights of employees to have union representation during investigatory interviews that they believe could result in disciplinary action.