Final answer:
Option C: IDEA is a General Audit Software (GAS) program used widely in practice to help auditors with data analysis, identifying patterns, and ensuring compliance with laws.
Step-by-step explanation:
IDEA, also known as Interactive Data Extraction and Analysis, is an example of C) a GAS program that is widely used in practice. GAS stands for General Audit Software, and it represents programs specifically designed to assist auditors with analyzing data during their audits. These tools are crucial as they allow for the analysis of complete sets of financial data to identify patterns, anomalies, or instances of non-compliance with laws and regulations.
IDEA stands for Individuals with Disabilities Education Act and it is a law that ensures students with disabilities receive equal educational opportunities. It is not an EDI software package, custom Audit Software, or a type of networking. IDEA does not refer to a specific program widely used in practice, it is a federal law that provides guidelines for special education services and supports.