When an accounting application is processed by computer, an auditor cannot verify the reliable operation of automated controls byConstructing a processing system for accounting applications and processing actual data from throughout the period through both the client's program and the auditor's program.Manually comparing detail transaction files used by an edit program with the program's generated error listings to determine that errors were properly identified by the edit program.Manually reperforming, as of a moment in time, the processing of input data and comparing the simulated results with the actual results.Periodically submitting auditor$-$prepared test data to the same computer process and evaluating the results.