An internal audit activity implemented an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps built into the computer program and developed test data to test them. The auditors submitted test transactions throughout the year and did not find any differences in their test results. The auditors can conclude that:
The auditors tested the key controls and processing steps built into the computer program for payroll. By submitting test transactions throughout the year and not finding any differences in the test results, they can conclude that the computer application and its control procedures were processing payroll transactions correctly during the past year. However, this does not necessarily confirm the accuracy of hours worked or the correctness of individual employee payments, only that the system's processing and control procedures are functioning as expected.
Why not all the above?
because the testing was performed on payroll processing, and this does not include the accuracy of paid hours employees. anyway congrats on your passing exam!