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D is corrent because the control and distribution of unclaimed checks is a physical control which test data is unable to address. The test data approach uses a set of dummy transactions developed by the auditor and processed by the client’s computer programs to determine whether the controls which the auditor intends to test to restrict control risk are operating effectively.
A is incorrect because test data may include an overpayment to test a control.
B is incorrect because test data may include a missing employee identification number to determine that the computer controls identify the situation.
C is incorrect because withholdings and contributions may be tested through use of test data that includes such information.