When auditing a computerised system, an auditor may use the test data approach as an audit tool.This technique:
A) involves introducing simulated transactions into the client's actual application program(s).
B) is a commonly used audit technique for auditing around the computer.
C) is more applicable to independent audits than internal audits.
D) should not involve the actual application programs the client uses throughout the year, since use of the actual programs would contaminate the client's accounting data.

Question

Quizplus · Accepted Answer

The test data approach involves introducing simulated transactions into the client's actual application program(s). This allows the auditor to test the accuracy and completeness of the system's processing capabilities. It is a commonly used audit technique for auditing through the computer, as opposed to auditing around the computer. It can be used in both independent and internal audits. The actual application programs used by the client throughout the year should be used to ensure that the test data accurately reflects the system's processing capabilities.

When Auditing a Computerised System, an Auditor May Use the Test