As part of the internal audit process, you are considering launching a complete analysis of the program logic that is behind the processing of all the company's retail transactions over the Web. You want to review the way that all calculations are made, including those for sales tax, shipping, extensions, and totals.

Some debate, however, has arisen within the company about the need to study the program logic. Many argue that putting a few good test sets of transactions through the system will uncover any possible problems.

Required

(a) Give at least one or two arguments as to why it might be better to study the program logic as opposed to relying on test sets.