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A2M9
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Does test data approach consist of all possible valid and invalid conditions?
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No, it is not feasible to test every possible valid and invalid condition using a test data approach.
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Created by
carly_dommen
Terms in this set (8)
Does test data approach consist of all possible valid and invalid conditions?
No, it is not feasible to test every possible valid and invalid condition using a test data approach.
Using the computers in auditing may affect the methods used to review the work of staff assistants because:
audit documentation may not contain readily observable details of calculations
Parallel simulation
is a technique in which the auditor reprocesses the client's data using the auditor's own software.
The auditor compares his/her results to those obtained by the client
Parallel simulation
Using computers in auditing may affect the methods used to review the work of staff assistants because:
Audit documentation may not contain readily observable detains of calculations
Integrated Test Facility
uses test data commingled with actual data to test transactions, it allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process.
in a computerized payroll system environment, an auditor would be least likely to use test data to test controls related to:
Proper approval of overtime by supervisors
In computer audit applications, efficient and effective system usage requires:
1-Identification of the appropriate audit task and
2-Appropriate software to perform the selected audit tasks
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