Accounting Multiple Choice Question – 29 May 2026

For the following statement below concerning computer assisted audit techniques select whether it is true, false, it depends or of minor efficiency only.

• Test data can be used to ensure that controls in the client’s system are operating as the assurance provider expects them to.

Select ONE answer:

1. false
2. it depends
3. true
4. of minor efficiency only

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct – Audit software uses the assurance provider’s specialised software. It can extract and analyse information from the client’s system. Test data are used to test controls by entering data that should activate a control and verifying that it does.
4. Not correct

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