Question

Which of the following is not a function of generalized audit software?

• A. To aid in the random selection of transactions for substantive testing
• B. To run in parallel with the client's application software and compare the output
• C. To test the mathematical accuracy by footing and cross- foot items in the accounting system
• D. To keep an independent log of access to the computer application software

Answer 1

The correct option is D To keep an independent log of access to the computer application software

A generalized audit software does not have an independent log of access to the auditing software. The data can be browsed, sorted, summarized, stratified, analyzed, taken samples from, and made calculations, conversions and other operations with.