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【知識點】Test data試驗數據

Test data

? Test data techniques are used in conducting audit procedures by:

ü Entering data into an entity’s computer system.

ü Comparing the results obtained with pre-determined results.

? Test data is used for tests of controls.

1.3.1 Test data could be used to:

? Test specific controls in computer programs such as on-line password and data access controls.

? Test transactions selected from previously processed transactions or created by the auditors to test specific processing characteristics of an entity’s computer system.

Note:

? Test transactions are generally processed separately from the entity’s normal processing.

ü E.g. Auditor could use test to check the controls that prevent the processing of invalid data by entering data with a non-existent customer code or an unreasonable amount, or a transaction which break customer credit limits.

1.3.2 Benefits of using test data

? Test data provides evidence that the software or computer system used by the client are working effectively by testing the program controls.

? In some cases, there may be no other way to test some program controls.

? Once the basic test data have been designed, the level of ongoing time needed, and costs incurred is likely to be relatively low until the client\'s systems change.

1.3.3 Problems of test data:

? Any resulting corruption of data files must be corrected. This is difficult with modern real-time systems, which often have built-in controls to ensure that data entered cannot be easily removed without leaving a mark.

? Only test the operation of the system at a single point of time.

? Auditors are only testing controls in the programs which they know about.

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