TESTING COMPUTER APPLICATION CONTROLS.pptx - TESTING COMPUTER APPLICATION CONTROLS 2 APPROACHES •BLACK-BOX APPROACH •WHITE-BOX APPROACH BLACK-BOX

TESTING COMPUTER APPLICATION CONTROLS.pptx - TESTING...

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TESTING COMPUTER APPLICATION CONTROLS
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2 APPROACHES: BLACK-BOX APPROACH WHITE-BOX APPROACH
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BLACK-BOX APPROACH Ignore internal logic of application Use functional characteristics: Flowcharts Interviewing key personnel
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BLACK BOX TESTING
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WHITE BOX APPROACH Relies on on-depth understanding of the internal logic of the application Uses small volume of carefully crafted, custom test transactions to verify specific aspects of logic and controls Allows auditors to conduct precise test with known outcomes, which can be compared objectively to actual results
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WHITE BOX TESTING
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WHITE BOX TEST METHODS 1. Authenticity tests: Individual / Users Programmed Procedure Messages to access system 2. Accuracy Tests:
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