An auditor who is testing IT controls in a payroll system would most likely use test data...

An auditor who is testing IT controls in a payroll system would most likely use test data (discussed in Advanced Module 2 in Chapter 7) that contain conditions such as

a. Deductions not authorized by employees.

b. Overtime not approved by supervisors.

c. Time cards with invalid job numbers.

d. Payroll checks with unauthorized signatures.

Advanced Module 2: Comparing Terminology for Attribute Sampling between IDEA and Sampling Tables