Tests of controls in an advanced computerized processing system
A) can be performed using only actual transactions because testing simulated transactions does not provide relevant evidence.
B) can be performed using actual transactions or simulated transactions.
C) is impractical because many procedures within the computerized processing system leave no visible evidence of having been performed.
D) is inadvisable because it may distort the evidence in real-time systems.

Question

Quizplus · Accepted Answer

Tests of controls in an advanced computerized processing system can be performed using actual transactions or simulated transactions as both provide relevant evidence. While it is true that some procedures within the computerized processing system leave no visible evidence of having been performed, this does not render the testing of controls impractical. Furthermore, there is no evidence to suggest that performing tests of controls in real-time systems is inherently inadvisable.

Tests of Controls in an Advanced Computerized Processing System