Auditing by testing the input and output of an IT system instead of the computer program itself will:
A) detect all program errors, regardless of the nature of the output.
B) not detect program errors which do not show up in the output sampled.
C) not provide the auditor with confidence in the results of the auditing procedures.
D) provide the auditor with the same type of evidence.

Question

Quizplus · Accepted Answer

Testing the input and output of an IT system may miss program errors that do not affect the sampled output. Therefore, it cannot be relied upon to detect all program errors.

Auditing by Testing the Input and Output of an IT