When an auditor tests the internal controls of a computerized system, which of the following is true of the test data approach?

Test data are processed with the client$$s computer and the results are compared to the auditor$$s predetermined results.

Test data programs usually consist of all possible valid and invalid conditions regarding compliance with internal controls.

Test data programs need not be tailor$-$made by the auditor for each client$$s computer applications.

Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operations conditions.