When Audit Teams Test a Computerized Processing System,which of the Following

Multiple Choice

When audit teams test a computerized processing system,which of the following is true of the test data approach?

A) Several transactions of each type must be tested.
B) Test data are processed by the client's computer programs under the audit team's control.
C) Test data must consist of all possible valid and invalid combinations.
D) The computer program used to process test data is different from the program used throughout the year by the client.