Test Data (1)

Question 1

What is test data used for? (Techniques procedures)

Answer 1

Techniques used in conducting audit procedures by entering data into an entity’s computer system

Question 2

What is test data used for? (Compare results)

Answer 2

Comparing the results obtained with pre-determined results. Test data is used for tests of controls

Question 3

What is test data?

Answer 3

A ficticious set of test transactions which are input into client’s systems have operated effectively throughout the period

Question 4

What if an auditor wish to gather audit evidence using test data?

Answer 4

They need significant co-operation from their client, especially in terms of time required to access their computer systems

Question 5

What are two typical uses of test data

Answer 5

Test data used to test specific controls in computer programs

Test ttransactions

Question 6

An example of test data used to test specific controls in computer programs?

Answer 6

An auditor could try to access data or areas of computer system which are password protected to determine whether control is operating effectively

Question 7

What are test transactions

Answer 7

Auditor processes a serioes of transactions and monitors the output from computer system to determine whether transactions have been processed correctly

Question 8

What do test transactions normally involve?

Answer 8

Submitting both valid and invalid data for processing

Question 9

How can test transactions be conducted?

Answer 9

Live: When computer systems are operational

Dead: When computer system is not in business use