Question

If an auditor is using test data in a client's computer system to test the integrity of the systems output, which of the following type of controls is the auditor testing

• A. General controls
• B. User controls
• C. Quantitative test controls
• D. Application controls

Answer 1

The correct option is D Application controls

If an auditor is using test data in a client's computer system, he is using application controls. This is done to ensure if the system is producing accurate data so as to avoid any computational errors.