Which of the following audit procedures would be MOST conclusive in evaluating the effectiveness of an e-commerce application system's edit routine?
Click on the arrows to vote for the correct answer
A. B. C. D.B.
The effectiveness of an e-commerce application system's edit routine can be evaluated through several audit procedures. Among the given options, the most conclusive procedure would be the review of source code, which is option C.
Explanation:
An edit routine is an application system feature that checks the validity, accuracy, and completeness of data entered by users. The edit routine can prevent incorrect data from being processed, ensuring that the system produces reliable output. Therefore, evaluating the effectiveness of the edit routine is essential for ensuring data integrity and system reliability.
Option A: Interviews with knowledgeable users may provide insights into the users' perception of the edit routine's effectiveness. However, this procedure may not be conclusive as users may not be aware of all the edit routines or may not be able to accurately evaluate their effectiveness.
Option B: Use of test transactions may simulate the data entry process and test the edit routine's functionality. However, this procedure may not be conclusive as it only tests a limited set of scenarios and may not identify all edit routine vulnerabilities.
Option D: Review of program documentation may provide an understanding of the edit routine's intended functionality and design. However, it may not reflect the actual performance of the edit routine during system execution, and the documentation may not be up to date or accurate.
Option C: Review of source code involves analyzing the actual code that implements the edit routine. This procedure can identify the actual edit routine implemented in the system, evaluate its design and implementation, and identify any vulnerabilities or errors. Therefore, it is the most conclusive procedure in evaluating the effectiveness of an e-commerce application system's edit routine.
In conclusion, the review of source code is the most conclusive procedure in evaluating the effectiveness of an e-commerce application system's edit routine.