An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as:

Question

Quizplus · Accepted Answer

Choice "C" is correct. Test data often contains invalid information (such as invalid job numbers) that is used to test EDP controls. Choices "A", "B", and "D" are incorrect. While approvals and authorizations should all be tested, they are not IT controls and would not be tested through use of test data.

An Auditor Who Is Testing IT Controls in a Payroll