Audit Teams Cannot Test the Reliable Operation of Computer Control

Multiple Choice

Audit teams cannot test the reliable operation of computer control procedures by

A) Submitting test data at several different times for processing on the computer program the client uses for actual transaction processing.
B) Manually comparing detailed transactions that the internal auditors used to test a program to the program's actual error messages.
C) Programming a model transaction processing system and processing actual client transactions for comparison to the output produced by the client's program.
D) Manually reperforming actual transaction processing with comparison of results to the actual system output.