The objective of the computer audit technique known as the test data approach is to determine whether the client's computer programs can correctly process valid and invalid transactions.

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The statement is true. The test data approach involves creating specific sets of test data that include both valid and invalid transactions to test the accuracy and completeness of the client's computer programs. The objective is to identify any errors or weaknesses in the system's processing capabilities.

The Objective of the Computer Audit Technique Known as the Test