Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud?
A)A cost-benefit analysis was conducted.
B)The detailed design was an appropriate solution to the user's problem.
C)Tests were conducted at the individual module and total system levels prior to implementation.
D)Problems detected during the conversion period were corrected in the maintenance phase.

Question

Quizplus · Accepted Answer

Tests conducted at the individual module and total system levels prior to implementation will provide evidence that the system as originally implemented was free from material errors and free from fraud. A cost-benefit analysis assesses the trade-offs between costs and benefits, but does not necessarily provide evidence of the system's accuracy or freedom from fraud. The detailed design being an appropriate solution to the user's problem does not guarantee the absence of errors or fraud. Finally, problems detected during the conversion period being corrected in the maintenance phase only ensure that errors are corrected, but do not provide evidence that the system was error-free prior to implementation.

Which Test of Controls Will Provide Evidence That the System