Audit software

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August 14, 2022 at 8:29 am #663038
Varun.J.Thakkar
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129 Which of the following statements are TRUE in relation to audit software?
? The audit software will test the programmed controls of Delphic Co
The above statement is FALSE
Reason -Test data will test the programmed controls of Co
My question is doesnt audit software also test the programmed controls?
It is used to interrogate a client’s system right?
Kindly explain the reason sir please
Thanks
August 14, 2022 at 9:04 am #663039
Kim Smith
Keymaster
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Being able to read the contents of a transaction file, say, does not test the operation of controls. See ch15 in our notes, test data is DATA used to confirm that only correct and valid data can be processed. Audit software examines client’s data, not controls.
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