When Auditing a Computerised System, an Auditor May Use the Test

Multiple Choice

When auditing a computerised system, an auditor may use the test data approach as an audit tool. This technique:

A) involves introducing simulated transactions into the client's actual application program(s) .
B) should not involve the actual application programs the client uses throughout the year, since use of the actual programs would contaminate the client's accounting data.
C) is more applicable to independent audits than internal audits.
D) is a commonly used audit technique for auditing around the computer.