What is test pack? Explain the uses of test pack in Information System Audit.

Test Packs are test data prepared by the auditor and processed by the logic [program] of the system being audited so that the output can be compared with predetermined results and discrepancies explained. It is a type of computer Assisted Audit Technique which is used in conducting audit procedures by entering data (e.g. a sample of transactions) into the computer system and comparing the results obtained with predetermined results. The use of test packs is the application of auditors test data (live or dummy) to clients' application programs. A small sample of data is processed through the computer and the output is compared with manually generated output using the same data. This audit approach requires little computer expertise but designing of test data which will represent all the possible combination is the time consuming and difficult process. Use of test data generators can overcome this disadvantage. The systems auditors should request for the appropriate computer program to be loaded on a separate computer. He should prepare an exhaustive Test Pack. The Test Pack will consist of a comprehensive data so that the logic of the program is extensively checked. Test packs also come handy when the conventional test cases are inadequate due to any reason ex. Loss of audit trail. They give the auditor the flexibility to submit valid and invalid data to test error and exception routines.