CISA Certified Information Systems Auditor – Question1371

An accounts receivable data entry routine prevents the entry of the same customer with different account numbers. Which of the following is the BEST way to test if this programmed control is effective?

A.
Compare source code against authorized software.
B. Implement a computer-assisted audit technique (CAAT).
C. Attempt to create a duplicate customer.
D. Review a sorted customer list for duplicates.

Correct Answer: C