Certified Information Systems Auditor (CISA) — Question 200

Which of the following techniques is MOST appropriate for verifying application program controls?

Answer options

• A. Observation of data entry
• B. Statistical sampling
• C. Use of test data
• D. Code review

Correct answer: C

Explanation

Using test data is the most effective way to verify application program controls as it allows for controlled conditions to assess how the application handles specific inputs. Observation of data entry and code review do not directly evaluate the functionality of the application controls, while statistical sampling may not cover all scenarios that need verification.