Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?
Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?
In a computer-based accounting system, the test data method involves testing the system with a set of dummy data to evaluate the effectiveness of internal controls. A major inherent weakness in this method is that it may not address conditions that were not specifically considered by the auditor. This means that if the auditor has not anticipated certain conditions, those conditions will remain untested, potentially leaving gaps in the evaluation of the internal controls. This inherent limitation makes B the correct answer.
Because answer C is related to ITF method. And it's the main difference btw test data and ITF methods.
why not c