Which audit procedure is least useful in gathering evidence on significant computer processes?
A) tracing
B) test data
C) observation
D) generalised audit software

Question

Quizplus · Accepted Answer

Observation may not provide sufficient evidence on automated processes as there may not be any physical transaction or activity to observe. Tracing, test data, and generalised audit software are better suited for gathering evidence on significant computer processes.

Which Audit Procedure Is Least Useful in Gathering Evidence on Significant