Assume that an auditor estimates that 10,000 checks were issued during the accounting period.If an IT application control which performs a limit check for each check request is to be subjected to the auditor's test data approach,the sample should include
A) Approximately 1,000 test items.
B) A number of test items determined by the auditor to be sufficient under the circumstances.
C) A number of test items determined by the auditor's reference to the appropriate sampling tables.
D) One transaction.

Question

Quizplus · Accepted Answer

The test data approach involves using a small number of test transactions, often just one, to verify that the application control is functioning as intended.

Assume That an Auditor Estimates That 10,000 Checks Were Issued