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) 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.
C) is more applicable to independent audits than internal audits.
D) is a commonly used audit technique for auditing around the computer.

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 effectiveness and accuracy of the system. Option B is incorrect as the actual application programs are used to test the system. Option C is incorrect as the test data approach can be used in both independent and internal audits. Option D is incorrect as the test data approach is used for auditing through the computer, not around it.

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