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D is corrent because a periodic recompiling of the program from the original source files and comparison with the program currently in use would allow the auditor to detect the modification in the program that has permitted the fraud to occur.
A is incorrect because a program check for a valid customer code would only detect those transactions for which the customer code was incorrectly inputted or no such customer existed.
B is incorrect because use of a test-data approach involves the development of a set of dummy transactions which are processed by the client’s computer programs. Thus, the auditor would only detect the fraud if the test data overdrew the programmer’s account.
C is incorrect because using a running control total of all checking account balances could not be meaningfully compared with a printout of overdrawn accounts.