The application controls of a company you are auditing are indicated to be good by their senior internal auditor. You have serious doubts about this because of the audit process. The test data approach consisted of obtaining a copy of the accounting data file from the computer operations manager first of all. Next, the test transaction data file used by the programmers when the program was written was checked. The edited summary report listed no errors in the application.

As an auditor of Kooistra & Sons, you see several flaws in this process. To suggest a revision of the test, you report the flaws and advise on how to revise the testing procedure.

REQUIRED Identify at least three existing or potential problems in the way this test was performed.

For each problem, suggest one or more procedures that might be performed during the revised test to avoid flaws in the audit conclusions.