AUDITING & ASSURANCE SERVICES CONNECT AC
AUDITING & ASSURANCE SERVICES CONNECT AC
10th Edition
ISBN: 9781259292057
Author: MESSIER
Publisher: MCG
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Chapter 12, Problem 12.19MCQ
To determine

Concept Introduction:

Test data is a dummy unit entered by the auditor into the client’s information system to check the functioning of the system as per controls. Auditor enters the test data in the system and observes the processing by the system to compare it with the control procedures.

To choose: The condition applied in the test data in payroll IT system.

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