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Logical Checks include:
Logical checks include: validity checks, limit checks and check digits
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Test Data
Test data will include erroneous data. The purpose of using erroneous data is to assess the system capability of validating data. It uses erroneous data to locate and identify the source of the error.
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As an audit test, John James CPA uploaded client data to its software and compared the results to the client output. This is an example of
This is an example of a parallel simulation. The auditor compares the output received from its system with the output received from the client system.
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Of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?
An integrated test facility uses test data commingled with actual data to test transactions.
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Processing data through the use of simulated files provide an auditor with information about the operating effectiveness of controls. One of the techniques involved in this approach makes use of:
An integrated test facility runs test transactions through the live system and posts to simulated files to provide an auditor with information about the operating effectiveness of controls.
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When an engagement team confronts a difficulty in their audit due to a lack of understanding of a certain component of IT, the team should resort to which option?
When there is an area of testing which the engagement team feels it would need additional expertise in, the correct option would be to work with a specialist in the field rather than make assumptions, give up, or blindly trust.
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