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) comparing data on separate files
B) selecting a sample of accounts to be confirmed and printing confirmation requests
C) resolving differences reported by customers on confirmation requests
D) examining records for quality, completeness, consistency, and correctness

Question

Quizplus · Accepted Answer

Generalized audit software (GAS) like IDEA is designed to perform various audit tasks such as data analysis, sampling, and testing for quality and consistency of data. However, resolving differences reported by customers on confirmation requests involves direct communication and judgment that cannot be automated or performed by software. This task requires human intervention to understand and address the specific issues raised by customers.

Data Corporation Has Just Completely Computerised Its Billing and Accounts