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 entities 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 entities that use differing IT equipment and file formats, providing an advantage of flexibility in the auditing process. Option A is incorrect because some packages may use different programming languages. Option C is incorrect because auditors still need to understand input controls and other IT-related procedures. Option D is incorrect because compliance testing requirements cannot be fully substituted by the use of audit packages.

Which of the Following Is an Advantage of Generalized Computer