An Internal Audit Activity Implemented an Integrated Test Facility to Test

An internal audit activity implemented an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps built into the computer program and developed test data to test them. The auditors submitted test transactions throughout the year and did not find any differences in their test results. The auditors can conclude that:

A) The system is properly capturing the hours worked by employees during the year and the hours have been properly submitted to payroll and processed correctly.
B) All employees were correctly paid during the year and their pay was correctly computed.
C) The computer application and its control procedures were processing payroll transactions correctly during the past year.
D) All of the above.