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Question 28

Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

Submit batches of test transactions through the current system and verify with expected results.

Use a test program to simulate the normal data entering process.

Select a sample of records from the database and ensure it matches supporting documentation.

Evaluate compliance with the organization's change management process.

Correct Answer: C

To test the accuracy of information housed in a database on an un-networked computer, it is most effective to select a sample of records from the database and ensure it matches the supporting documentation. This direct comparison between the database records and the original documents ensures that the data has been accurately entered into the database. Other approaches like submitting batches of test transactions or using a test program are more suited to testing the processing logic or data entry procedures rather than validating the accuracy of pre-existing data.

Discussion

TicoOption: C

why not A?

Ren_92

A leans more to testing the integrity of data processing and an output stored in the database. It doesn't test for the existing data while tracing the data in the database is the strongest form of verifications. It's even stronger than compared the un-networked database with one that's networked.