You are an audit manager at Bling, Tat & Co and you are currently planning the audit of your client PartyFunTime Ltd, an online retailer of a wide range of gifts and party products. PartyFunTime Ltd sells to the public and as a result the business revenue is made up of a large number of relatively low value transactions. Customers place orders through a website and the system verifies stock availability automatically. The customer is required to enter their name, address and credit card details, the system verifies these details automatically and, once confirmed, the order is completed and a despatch request is automatically generated in the central warehouse.

PartyFunTime Ltd's key business risk is a possible IT failure. In order to minimise this risk the company has a contract with Web Tradies Ltd who regularly test the integrity of the system and take action to prevent website downtime.

You have identified a significant risk to the organisation relates to the data input through the website and you would like to employ computer-assisted audit techniques to test input application controls.

Required

Show how test data could be used to test the input controls in relation to the sales of PartyFunTime Ltd.