$1.$ A method that is not appropriate when systems are sophisticated or the major controls are included in the computer programs.

$2.$ The auditor prepares a set of dummy transactions specifically designed to test the control activities that management claims to have incorporated into the processing programs.$$

$3.$The$$inappropriate$$duty$$assigned$$to$$the$$IT$$function$.$

$4.$ The auditor attempts to sign on to the computer system using various passwords and ID numbers.$$

$5.$ Controls that relate to the client$$s input, processing, and output.

$6.$ The auditor uses a controlled program to reprocess sets of client transactions and compares the auditor$-$achieved results with those of the client.

$7.$ The auditor should test first.

$8.$ The auditor inspects this to determine whether it is complete and up to date.

$9.$ A method that uses the computer to test the processing logic and controls within the system and the records produced.

$10.$ May be included in the payroll processing program.