Across
- 6. Ensure that the system processes only data values that confirm to specified tolerances. Examples include range test, field tests, limit tests, and reasonableness tests. These tests also apply to transaction approvals such as verifying that credit checks and AP three way matches are properly performed by the application
- 8. Automated technique that enables the auditors to test an application’s logic and controls during its normal operation
- 9. Use of computers to illustrate how application controls are tested and to verify the effective functioning of application controls
Down
- 1. Variant of the test data technique in which comprehensive test data are used.
- 2. Technique that requires the auditor to write a program that simulates key features of processes of the application under review
- 3. Tests that ensure that the application prevents authorized users from unauthorized access to data.
- 4. Test data technique that performs an electronic walkthrough of the applications internal logic
- 5. Tests identifying missing data within a single record and entire records missing from a batch
- 7. An approach that does not require the auditor to create test files or to obtain a detailed knowledge of the applications internal logic. Instead, auditors can analyze flowcharts and interview knowledgeable personnel in the client’s organization to understand the functional changes of the application
- 10. Technique used to establish application integrity by processing specially prepared sets of input data through production applications that are under review