The audit procedure which is least useful in gathering evidence on significant computer processes is:
A) test data.
B) generalised audit software.
C) tracing.
D) observation.

Question

Quizplus · Accepted Answer

Observation is the audit procedure which is least useful in gathering evidence on significant computer processes as it involves merely watching the computer system in operation and cannot give a complete picture of the system's strengths and weaknesses. Other procedures like test data, generalized audit software, and tracing are more effective in providing evidence on significant computer processes.

The Audit Procedure Which Is Least Useful in Gathering Evidence