The programming controls designed $($ software controls$)$ so that certain applications contribute to the company being able to meet the audit objectives associated with specific transactions $($ transaction$-$related audit objectives $)$ are known as controls:

a$)$ to audit.

b$.$ of application

c$)$ general

d$)$ of control

$2.$ When auditing through the information system $($auditing through computer$)$ and using the test data approach :

a$)$ There is no such approach.

b$.$ Application programs used should be tested to see if they are identical to those used by the customer.

c$.$ data selected as evidence must remain on the client's books.

d$.$ The data that serves as test $($test data$)$ must include both those that the system must accept and those that it must reject, once it is processed.