Tests of controls of an advanced IT system:
A) can be performed using actual transactions or simulated transactions.
B) can be performed using only actual transactions since testing of simulated transactions is of no consequence.
C) is inadvisable because it may distort the evidence in master files.
D) is impractical since many procedures within the CIS activity leave no visible evidence of having been performed.

Question

Quizplus · Accepted Answer

Tests of controls of an advanced IT system can be performed using actual transactions or simulated transactions. Simulated transactions are designed to imitate the characteristics of the real transactions, so they can be used to test the effectiveness of control procedures without affecting the actual data in the system. Actual transactions can also be used to test controls, but they may affect the data in the system, which could result in distorted evidence. It is important to use appropriate procedures and safeguards to ensure that the testing does not impact the integrity of the system. While it is true that some procedures within the CIS activity may leave no visible evidence of having been performed, this does not make testing of controls impractical overall.

Tests of Controls of an Advanced IT System