TESTING COMPUTER APPLICATION CONTROLS Control testing techniques provide information about the accuracy and completeness of an application's processes oO Black Box Approach White Box Approach RT Through YA Common Types of Test of Controls Authenticity Accuracy Completeness Redundancy Access —_Audit- Rounding Tests Tests Tests Tests Tests Trail Tests Error Tests = COMPUTER AIDED A — AUDIT TOOLS AND = TECHNIQUES — =e, (CS) TEST DATA METHOD ADVANTAGES: + Employs through-the-computes testin; 2 properly planned, can be employed with ativimininal disruption ‘ + Roquire minimal computer expertise on the Guditors part DISADVANTAGES: > Auditors rely on computer services personnel fora copy of application for test purpose + Provides 4 static picture of application integrity ot a single point + High implementation cost BASE CASE SYSTEM EVALUATION + Variant of Test Data Method + Comprehensive test data + Repetitive testing + When modified, subsequent test results can be compared with previous results TRACING + Test data technique that takes step-by-step walk through application + Excellent for debugging a = INTEGRATED TEST FACILITY An automated technique faculty program ‘appheation