Audit teams cannot test the reliable operation of computer control procedures by
A) Submitting test data at several different times for processing on the computer program the client uses for actual transaction processing.
B) Manually comparing detailed transactions that the internal auditors used to test a program to the program's actual error messages.
C) Programming a model transaction processing system and processing actual client transactions for comparison to the output produced by the client's program.
D) Manually reperforming actual transaction processing with comparison of results to the actual system output.

Question

Quizplus · Accepted Answer

The only option that involves the manual reperformance of actual transaction processing with comparison of results to the actual system output is option D. This is a commonly used technique known as manual reperformance or reconciliation, and it is often used when computer-assisted audit techniques (CAATs) are not deemed reliable or when the audit team wants to obtain a high level of assurance about the effectiveness of the client's computer controls. Options A, B, and C all involve some degree of testing or comparison, but they do not involve the manual reperformance of transactions.

Audit Teams Cannot Test the Reliable Operation of Computer Control