What is a conventional test data approach


Discuss the below:

Boynton, W. C., & Johnson, R. N. (2006) Modern Auditing: Assurance Services and the Integrity of Financial Reporting (8th ed.) Hoboken, NJ: John Wiley & Sons.

Q: a. What is the difference between the conventional test data approach and the integrated test facility approach?

b. In lieu of traditional testing, what approaches can be used in on-line entry/on-line processing systems?

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