Describe the test data (transaction files and master files) the auditor would create, and the tests that an auditor would perform, to evaluate the accuracy of inventory receipts in the receiving department. Assume the following:
• The receiving clerk records receipts from a terminal in the receiving department.
• Inventory is automatically updated by an integrated system.
• The auditor has a current copy of the application and documentation. Use the examples of tests of IT controls in this chapter as a framework for your responses.