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. Test data does not necessarily cover every possible scenario, and it is not solely intended to prevent or detect errors. While test data may also be used to verify consistency between the audit team's data and the client's normal transactions, this is not its primary purpose. Therefore, option B is the best choice.

The Purpose of Test Data Is to Determine Whether