In a Daily Computer Run to Update Cheque Account Balances

Multiple Choice

In a daily computer run to update cheque account balances and to print out basic details on any customer's account that was overdrawn, the overdrawn account of the computer programmer was never printed. Which of the following control procedures would have been most effective in detecting this irregularity?

A) A manual test check of the information in the master file against the information on the printout.
B) Use of the test data approach by the auditor in testing the client's program and verifying the subsidiary file.
C) Periodic recompiling of programs from approved and documented source code, and comparison with programs currently in use.
D) A program check for valid customer code.