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Answer :
Final answer:
When auditors perform black box tests, they test without detailed knowledge of the application's logic, contrasting with white box tests which require an understanding of the internal code. So the correct option is a. black box tests of program controls.
Explanation:
When auditors perform black box tests, they do not rely on understanding the application's internal logic. Instead, they test the software just by providing inputs and observing outputs, without regard to how the program arrives at those outputs.
This contrasts with white box testing, where the tester requires knowledge of the internal workings of the code. Substantive testing and intuitive testing do not describe testing without knowledge of an application's internal logic, as substantive tests are concerned with the verification of financial records, and intuitive testing is not a recognized form of audit testing in this context.
Black box testing is a method of software testing where the internal structure and logic of the application being tested is not known by the testers. The focus is on testing the functionality and behavior of the application from an external perspective, just like how a user would interact with it without knowing how it works internally.
This type of testing is useful in ensuring that the program controls are functioning as intended without relying on detailed knowledge of the application's internal logic.
Therefore the correct option is a. black box tests of program controls.
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