The purpose of test data is to determine whether
A) the audit team's test data are consistent with the client's normal transactions.
B) controls operate as described in responses to internal control questionnaire items and program flowcharts.
C) every possible error is prevented or detected by the client's computer controls.
D) all possible combinations of valid data are correctly processed.

Question

Quizplus · Accepted Answer

The purpose of test data is to determine whether controls operate as described in responses to internal control questionnaire items and program flowcharts. It is not intended to prevent or detect every possible error or to test every possible combination of valid data. Additionally, the use of test data is to evaluate the consistency of the audit team's test data with the client's normal transactions, but this is not the primary purpose.

The Purpose of Test Data Is to Determine Whether