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เตรียมตัวสอบ CISA
Question : Which of the following would NOT be a use of generalized audit software programs ?
A) |
Verifying calculations and totals |
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B) |
Performing intricate calculations |
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C) |
Selecting data that an auditor defines as unusual |
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D) |
Producing multiple reports and machine-readable output files |
intricate |
( adj. ) |
ยากแก่การเข้าใจ, สับสน , ยุ่งยาก |
The Correct Answer is :
B. Performing intricate calculations
Explanation :
Generalized audit software is used to verify the integrity of data carried on computer files.
It is used to perform routine or general audit tasks such as verifying calculations and totals, selecting data and producing reports and files.
Answer B is correct since specialized audit software would be used to perform intricate calculations.
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