Data Corporation has just completely computerised its billing and accounts receivable record- keeping. Your firm has recently acquired IDEA software and you want to make maximum use of the computer in your audit of Data Corporation. Which of the following audit techniques could NOT be performed using generalised audit software?
A) Selecting a sample of accounts to be confirmed and printing confirmation requests
B) Comparing data on separate files
C) Resolving differences reported by customers on confirmation requests
D) Examining records for quality, completeness, consistency and correctness

Question

Quizplus · Accepted Answer

While generalised audit software can perform many audit techniques, such as selecting a sample of accounts to be confirmed and printing confirmation requests, comparing data on separate files, and examining records for quality, completeness, consistency, and correctness, it cannot resolve differences reported by customers on confirmation requests. This requires a human element to investigate and communicate with customers to resolve any discrepancies.

Data Corporation Has Just Completely Computerised Its Billing and Accounts