To test the operating effectiveness of computer controls,audit teams can use each of the following methods except
A) Creating a "dummy entity" and processing simulated transactions along with actual transactions.
B) Creating fictitious transactions for processing through the client's computer programs separately from actual client transactions.
C) Processing actual client transactions through an auditor-created program.
D) Observing the separation of duties of client personnel.

Question

Quizplus · Accepted Answer

Observing the separation of duties of client personnel is not a method used to test the operating effectiveness of computer controls. The other three methods mentioned, creating a "dummy entity," creating fictitious transactions, and processing actual client transactions through an auditor-created program, are all commonly used by audit teams to test the operating effectiveness of computer controls.

To Test the Operating Effectiveness of Computer Controls,audit Teams Can