Test data
Test data are artificial transactions entered into a system to determine how programmed controls process valid and invalid inputs. The auditor designs the test cases and controls their use so they do not contaminate live records.
Worked example
An auditor submits a test invoice with an invalid supplier code to check whether the application rejects it.
Common mistake
A successful test demonstrates the programmed response under tested conditions, not necessarily control operation for every real transaction.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |