To Test the Operating Effectiveness of Computer Controls,audit Teams Can

Multiple Choice

To test the operating effectiveness of computer controls,audit teams can use each of the following methods except

A) Creating a "dummy entity" and processing simulated transactions along with actual transactions.
B) Creating fictitious transactions for processing through the client's computer programs separately from actual client transactions.
C) Processing actual client transactions through an auditor-created program.
D) Observing the separation of duties of client personnel.