Which of the following actions best describes an internal auditor's use of test data to determine whether an organization's new accounts payable system avoids processing questionable invoices for payment?
A.
Creating an automated tool that monitors the computer program on a daily basis for potential issues that need corrective actions.
B.
Using an automated system that assists internal auditors with automating the risk analysis of the computer program for invoicing
C.
Embedding tools in the computer program to analyze the review processes of invoices for potential issues that may hamper payments
D.
Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work.
Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work best describes an internal auditor's use of test data. This approach involves introducing test data into the system to evaluate how well the system processes invoices and whether it effectively identifies and prevents questionable invoices from being processed for payment.
IIA Standards: 1220.A2 - Proficiency and Due Professional Care
IIA Practice Guide: Use of Technology in Auditin
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