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How should an internal auditor approach preparing a detailed risk assessment during engagement planning?
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Question 198 - IIA-CIA-Part2 discussion

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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?

A.
An expert or decision support system
Answers
A.
An expert or decision support system
B.
Generalized audit software
Answers
B.
Generalized audit software
C.
A system utility program
Answers
C.
A system utility program
D.
An integrated test facility
Answers
D.
An integrated test facility
Suggested answer: B

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.

Reference:

Institute of Internal Auditors (IIA), Global Technology Audit Guide (GTAG) -- Generalized Audit Software (GAS).

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asked 18/09/2024
Brian Bell
40 questions
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