Which of the Following Is Not True with Respect to the Test

Multiple Choice

Which of the following is not true with respect to the test data approach for evaluating computer controls?

A) The test data are created for a separate entity and are run simultaneously with the client's actual data.
B) Only one of each type of error transaction needs to be included in the test data.
C) The manual results of processing the test data are compared to the results of processing these data through the client's computerized processing system.
D) Audit teams consider potential errors and conditions of interest in generating the test data.