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Tests of Controls in an Advanced Computerized Processing System

Question 25

Multiple Choice

Tests of controls in an advanced computerized processing system


A) can be performed using only actual transactions because testing simulated transactions does not provide relevant evidence.
B) can be performed using actual transactions or simulated transactions.
C) is impractical because many procedures within the computerized processing system leave no visible evidence of having been performed.
D) is inadvisable because it may distort the evidence in real-time systems.

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