In auditing an entity’s computerized payroll transactions, an auditor would be least likely to use test data to test controls concerning
Control and distribution of unclaimed checks.
If wages are not directly deposited into employees’ bank accounts, paper checks must be physically distributed by the cash disbursements function. Any unclaimed checks should be turned over to an appropriate custodian for safe storage. Accordingly, the test data approach does not apply to the control and distribution of unclaimed checks. It is a method of testing computerized controls by processing dummy transactions, some of which should result in error listings.