Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that
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 and detailed design review will not necessarily provide such evidence, and problems detected during conversion may not have been corrected in the maintenance phase.

Which Test of Controls Will Provide Evidence That the System