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85 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

85 of 151

OBJECTIVE 4: COMPUTER PROCESSING

In a batch processing system, the company’s program and a copy of relevant files are used to process the test data.

Results are compared with the predetermined correct output.

Discrepancies indicate processing errors or control deficiencies that should be investigated.

In an online system, auditors enter test data using a data entry device, such as a PC or terminal.

The auditor observes and logs the system’s response.

If the system accepts erroneous or invalid test transactions, the auditor reverses the effects of the transactions, investigates the problem, and corrects the deficiency.

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