Auditors often use test data on programmed application controls _______.
A)to determine how likely the system is to hacking and phishing attempts
B)to ensure expected results do not appear on exception reports
C)to determine whether expected results appear on exception reports
D)as a way to enter dummy transactions designed to increase audit fees

Question

Quizplus · Accepted Answer

Test data is often used by auditors to determine whether expected results appear on exception reports. This helps to identify any discrepancies or errors in the application controls that may need to be addressed. Using test data in this way can also help to increase the effectiveness and efficiency of audits. Option A is incorrect because test data is not used to determine how likely the system is to hacking and phishing attempts; rather, it is used to assess the accuracy of application controls. Option B is incorrect because auditors generally want to ensure that expected results do appear on exception reports, as this indicates that the controls are working as intended. Option D is incorrect and suggests ill motives on the part of the auditor.

Auditors Often Use Test Data on Programmed Application Controls _______