Which of the following statements regarding the black-box approach for systems auditing is correct?
A. The auditors need to gain detailed knowledge of the systems' internal logic.
B. The auditors first calculate expected results from the transactions entered into the system. Then, the auditors compare these calculations to the processing or output results.
C. The black-box approach could be adequate when automated systems applications are complicated.
D. All of these answers are correct.
Answer: B
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