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Which of the following is the MOST robust test of design and implementation of a programmed validation control (e.g. credit-limit check at sales-order entry)?
ASubmit a test transaction in a controlled test environment that should fail the check, and verify the control rejects it
BInquire of the IT manager
CInspect the user manual
DConfirm with the auditee's customer
Answer & Solution
Correct answer: B. Inquire of the IT manager
1. Reperformance/test of one transaction in a controlled environment directly evidences design.
2. Inquiry, manual inspection and customer confirmation do not test the code path.
3. This is sometimes called "test data" or "integrated test facility" approach.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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