The Objective of the Computer Audit Technique Known as the Test

question 33

True/False

The objective of the computer audit technique known as the test data approach is to determine whether the client's computer programs can correctly process valid and invalid transactions.

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Definitions:

Formal Communication Channels

Established pathways for the flow of information and communication within an organization that follow its hierarchical structure.

Departmentalisation

The division of an organization into discrete segments based on function, product, geographical location, or customer, to enhance efficiency and performance.

Coordinated Manner

A methodical approach where efforts and processes are systematically aligned and harmonized to achieve a specific goal.