When auditing a computerized processing system,which of the following is not true of the test data approach?
A) The client's computer programs process test data under the audit team's control.
B) The test data must consist of all possible valid and invalid conditions.
C) The test data need consist only of those valid and invalid conditions in which audit teams are interested.
D) Only one transaction of each type need be tested.

Question

Quizplus · Accepted Answer

The test data approach requires the test data to consist of all possible valid and invalid conditions, not just those of interest to the audit team. Options A, C and D are true statements about the test data approach.

When Auditing a Computerized Processing System,which of the Following Is