The application controls of a company you’re auditing are indicated to be good by their senior internal auditor. You have serious doubts about this because of the audit process. Identify at least three existing or potential problems in the way this test was performed.

The test data approach consisted first of all of obtaining a copy of the accounting data file from the computer operations manager. Furthermore the test transaction data file used by the programmers when the program was written was checked. The edited summary report listed no errors in the application.

As an auditor of Kooistra & Sons you can find several flaws in this process. You would like to suggest a revision of the test and therefore you report the flaws and advise on how to revise the testing procedure.

REQUIRED 

For each of the problems you can find in this process, suggest a procedure that can be performed when the test is revised so that these flaws are excluded from the audit conclusions.