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IT Service Management and Systems Audit

Among the techniques of systems auditing, which of the following describes the test data method appropriately?

  1. ATest data prepared by the auditor are processed by the audited program, and the results are compared with the results predicted in advance to check whether the program processes correctly
  2. BProduction data are processed by a program prepared by the auditor, and the results are compared with the processing results of the production system
  3. CA mechanism that writes out data midway through processing is built into a particular place in the audited program, and those data are examined
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Answer: A. Test data prepared by the auditor are processed by the audited program, and the results are compared with the results predicted in advance to check whether the program processes correctly

In the test data method, the auditor prepares test data that include both valid and invalid data (such as amounts over a limit), has the audited program process them, and checks whether the results are as predicted. It is suited to checking whether input checks and calculations are correctly built into the program. Processing production data with the auditor's program and comparing the results is parallel simulation, and writing out and examining data midway through processing is the snapshot method.

  • A. Correct. Test data are processed and the results compared with the predicted results.
  • B. This describes parallel simulation.
  • C. This describes the snapshot method.
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