When Testing a Computerized Accounting System, Which of the Following

question 53

Multiple Choice

When testing a computerized accounting system, which of the following is false regarding the test data approach?

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

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Definitions:

Social Learning

The process of acquiring skills, behaviors, and attitudes through observing and imitating others.

Unconscious Forces

pertain to the mental processes that occur without our conscious awareness, influencing behaviors and thoughts, according to Freudian psychology.

Personality Traits

Enduring characteristics that describe an individual's consistent behaviors, thoughts, and emotional patterns.

Instincts

Innate, fixed patterns of behavior in animals and humans in response to stimuli, which are not learned and are often survival-oriented.