Which of the following actions best describes an internal auditor's use of test data to determine whether an organization's new accounts payable system avoids processing questionable invoices for payment?
Which of the following actions best describes an internal auditor's use of test data to determine whether an organization's new accounts payable system avoids processing questionable invoices for payment?
Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work best describes an internal auditor's use of test data. This action directly evaluates how the system handles potential issues and ensures that the accounts payable system can appropriately identify and process questionable invoices.
Option D best describes the use of test data. The internal auditor is adding test invoices to the system to evaluate how the system processes them.