Auditors need to be imaginative to identify all possible paths through the AIS.Which of the following sets of test data do they use?
A)Historical test data from systems development.
B)Realistic transactions to test all computational paths generated by the auditors.
C)Realistic transactions based on good accounting practice that test the interface between the work procedures and the AIS.
D)All of the options are correct.

Question

Quizplus · Accepted Answer

Auditors use a variety of test data to ensure the AIS (Accounting Information System) is functioning correctly, including historical data from system development, realistic transactions generated by auditors to test computational paths, and transactions based on good accounting practice to test the interface between work procedures and the AIS.

Auditors Need to Be Imaginative to Identify All Possible Paths