Which of the following computerized audit tools or techniques should be used if the internal auditor wants to extract specific files and records in the database?

Question

Options

• AAn expert or decision support system
• BGeneralized audit software
• CA system utility program
• DAn integrated test facility

• A
  4% (1)
• B
  92% (22)
• D
  4% (1)

Explanation

Generalized audit software (GAS) is specifically designed to assist auditors in performing various audit tasks, including extracting specific files and records from databases. GAS tools, such as ACL and IDEA, allow auditors to import data from various systems, query databases, perform data analysis, and generate reports. This makes them ideal for tasks that require the extraction and examination of specific records or data sets within a database. Other options, such as expert systems or system utility programs, do not offer the same targeted capabilities for data extraction relevant to auditing tasks.

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