An auditor's client has a magnetic disk that contains the detail of its customers' insurance policies by policy number. Unknown to the auditor is the fact that many of the policies are for nonexistent customers. To prevent these nonexistent policies from being printed and tested by the auditors, a special code was placed in the account number of fictitious policies. When the computer read this code, the policy data associated with it were not printed.

Required:

Indicate how the auditor could have used a computer-assisted audit program to detect this coverup.