The test data technique uses: a. A programmed audit module that is added to the system under

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The test data technique uses:
a. A programmed audit module that is added to the system under review.
b. A computer program to reprocess the firm’s actual data for a past period to generate simulated results.
c. A set of input data to validate system integrity.
d. An automated technique that enables test data to be continually evaluated during the normal operation of a system.

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Accounting Information Systems

ISBN: 9781260571080

3rd International Edition

Authors: Vernon Richardson

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