The ________ procedure for auditing computer process controls uses a hypothetical series of valid and invalid transactions.
A)concurrent audit techniques
B)test data processing
C)integrated test facility
D)dual process

Question

Quizplus · Accepted Answer

Test data processing involves the creation of a set of hypothetical transactions that can be run through a system to test its functionality and process controls. By running a series of valid and invalid transactions, auditors can ensure that the system is performing as expected and that the appropriate controls are in place.

The ________ Procedure for Auditing Computer Process Controls Uses a Hypothetical