Which of the following is an advantage of generalized computer audit packages?
A) They are all written in one identical computer language.
B) They can be used for audits of clients that use differing IT equipment and file formats.
C) They have reduced the need for the auditor to study input controls for IT-related procedures.
D) Their use can be substituted for a relatively large part of the required compliance testing.

Question

Quizplus · Accepted Answer

Generalized computer audit packages can be used for audits of clients that use differing IT equipment and file formats, which is an advantage in terms of flexibility and adaptability. Option A is incorrect since not all generalized computer audit packages are written in the same computer language. Option C is incorrect since the auditor still needs to study input controls for IT-related procedures regardless of the use of generalized computer audit packages. Option D is incorrect since their use cannot substitute for a large part of the required compliance testing.

Which of the Following Is an Advantage of Generalized Computer