Question

Which of the following is an advantage of generalized audit software?

A) They are all written in one identical computer language.

B) They can be used for audits of entities that use differing IT equipment and file formats.

C) They have reduced the need for the auditor to study input controls for IT-related procedures.

D) Their use can be substituted for a relatively large part of the required compliance testing.

Answer 1

Generalized audit software's main advantage is its ability to be used across differing IT systems and file formats, offering flexibility and efficiency in the auditing process. Option b.

Step-by-step explanation:

The question is asking which of the following is an advantage of generalized audit software. The correct answer is B) They can be used for audits of entities that use differing IT equipment and file formats. This is because generalized audit software is designed to be flexible and adaptable, allowing auditors to analyze data from a variety of systems regardless of the underlying technology or file formats used by the entity being audited. This flexibility is a significant advantage as it reduces the need for multiple audit tools and enables auditors to perform their work more efficiently and effectively when facing diverse IT environments.