Audit teams use the test data method to gain certain assurances with respect to
A) Input data.
B) Machine capacity.
C) Control procedures contained within the program.
D) General controls.

Question

Quizplus · Accepted Answer

The test data method involves selecting a set of input data and processing it through the program being audited to determine if the output is as expected. This allows the audit team to gain assurance regarding the control procedures contained within the program. It does not provide assurance regarding machine capacity, general controls, or input data specifically.

Audit Teams Use the Test Data Method to Gain Certain