The type of computer assisted audit technique (CAAT) that would be least suitable for testing controls where credit sales transactions are processed using real time systems is:
A) systems control and audit file.
B) integrated test facility.
C) embedded audit facility.
D) test data approach.

Question

Quizplus · Accepted Answer

The test data approach involves the auditor submitting dummy data into the client's system to test the controls. This method is least suitable for real-time systems because it does not interact with or test the system's controls in a live environment, unlike the other options which are designed to work within or alongside the system's actual processing.

The Type of Computer Assisted Audit Technique (CAAT) That Would