ICANAudit & AssuranceComputer-assisted Audit Techniques2024

Test data involves:

AExtracting all transactions above a threshold
BProcessing dummy transactions, including invalid ones, through the client's system to observe how controls respondCORRECT
CRecomputing depreciation on a spreadsheet
DConfirming balances with third parties
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Test data checks programmed controls by submitting known valid and invalid items and comparing the system's handling with expected results. Care is needed to ensure test items do not corrupt live data.
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