When an Auditor Tests a Computerized Accounting System, Which of the Following

question 4

Multiple Choice

When an auditor tests a computerized accounting system, which of the following is true of the test data approach?

• A)Test data are processed by the entity's computer programs under the auditor's control.
• B)Test data must consist of all possible valid and invalid conditions.
• C)Testing a program at year end provides assurance that the entity's processing was accurate for the entire year.
• D)Several transactions of each type must be tested.

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Definitions:

JSR Command

In programming, the JSR (Jump to Subroutine) command is used to jump from the current code to a subroutine, execute it, and then return to the original point in the code sequence, often found in assembly language or PLC programming.

MCR Command

Stands for Master Control Reset, a command in automation and control systems that resets the operation or process to a default or initial state.

Transformer

"An electric device that converts a circuit’s electrical energy into a circuit or circuits with different voltages and current ratings."

Controller

A device or set of devices that manages, commands, directs, or regulates the behavior of other devices or systems.