Discuss what is involved in creating test data.

What will be an ideal response?

Auditors must prepare a complete set of both valid and invalid transactions that test every possible input error, logical process and irregularity.  While it can take a considerable amount of time, the efficiency of the task can be improved through careful planning during system development.  The auditor should save test data used during the implementation phase for future use.  When applications are modified, additional test data can be created that focus on the area of the program changes.

PTS: 1