One of the advantages of generalized audit software is that:
A)it involves auditing after the entity has processed the data rather than while the data are being processed.
B)it provides a limited ability to verify programming logic because its application is usually directed to testing entity files or databases.
C)it is limited to audit procedures that can be conducted on data available in electronic form.
D)limited IT expertise or programming skills are required.

Question

Quizplus · Accepted Answer

Generalized audit software is designed to be user-friendly and requires little to no IT expertise or programming skills. This makes it a valuable tool for auditors who may not have extensive technical backgrounds. A is incorrect because generalized audit software can be used in real-time during the data processing stage to help identify errors or control weaknesses. B is incorrect because generalized audit software can test programming logic and perform a variety of audit procedures on electronic data. C is incorrect because generalized audit software is not limited to electronic data, although it is most effective when used with electronic data due to its automated capabilities.

One of the Advantages of Generalized Audit Software Is That