Certified Government Auditing Professional (CGAP) Practice Exam

Which statement regarding information technology input controls is not accurate?

1. Validity tests reject data of abnormal amounts.

2. Completeness tests ensure all required fields contain data.

3. Field tests ensure only numeric data are entered in numeric fields.

4. Transaction logs provide an audit trail of input activities.

The correct answer is: Validity tests reject data of abnormal amounts.

The statement regarding information technology input controls that is not accurate is that validity tests reject data of abnormal amounts. Validity tests are designed to ensure that the data entered into a system conforms to predefined criteria or standards; they primarily focus on the appropriateness and correctness of data rather than the amount. Validity tests typically check for allowable values, formats, and ranges that the data should adhere to but do not specifically look at whether the amounts are considered "normal" or "abnormal." In contrast, the other options accurately describe the functions of input controls. Completeness tests function by verifying that all required fields have been filled out, ensuring that no necessary information is omitted. Field tests specifically confirm that data entered into numeric fields consists only of numeric values, preventing textual data from being incorrectly placed in those fields. Finally, transaction logs play a crucial role in maintaining an audit trail by recording all input activities, which allows for tracking and reviewing changes made to the data over time.