The extent of testing for computerised controls is not influenced by:
A) review of exception reports
B) results of test transactions through the system
C) changes in the computer program during the year
D) cost/benefit analysis

Question

Quizplus · Accepted Answer

The extent of testing for computerized controls is influenced by factors that directly relate to the operation and integrity of the system, such as review of exception reports, results of test transactions, and changes in the computer program. A cost/benefit analysis, while important in decision-making processes, does not directly influence the technical extent of testing required for ensuring the controls are functioning as intended.

The Extent of Testing for Computerised Controls Is Not Influenced