A primary advantage of using generalised audit software in the audit of an advanced IT system is that it enables the auditor to:
A) gather and store large quantities of supportive evidential matter in machine-readable form.
B) verify the performance of machine operations which leave visible evidence of occurrence.
C) utilise the speed and accuracy of the computer.
D) substantiate the accuracy of data through self-checking digits and hash totals.

Question

Quizplus · Accepted Answer

Generalised audit software allows for the use of computer speed and accuracy, which can be beneficial when auditing advanced IT systems. Option A discusses the ability to store large amounts of data, which is not necessarily an advantage in and of itself. Option B focuses on verifying the performance of particular machine operations, which is not necessarily a primary advantage of using generalised audit software. Option D discusses the use of self-checking digits and hash totals, which can also be an advantage, but not the primary one.

A Primary Advantage of Using Generalised Audit Software in the Audit