Test Data (2)

Question 1

What can invalud data include?

Answer 1

Zero quantity items
Negative prices
Extraordinarily high prices

Question 2

What do some computer systems have?

Answer 2

An embedded test facility

Question 3

What may embedded test facility compose of (dummy)

Answer 3

A dummy unit to which test transactions are posted throughout the period

Question 4

What may embedded test facility compose of (systems control)

Answer 4

Systems control and review file (SCARF) where real transactions are replicated and stored for later review by the auditor