Final answer:
Generalized audit software is mainly used to examine the consistency of data in computer files. It supports complex data analysis for auditing but is not intended for verifying operating system logic or for processing test data with fictitious entries.
Step-by-step explanation:
Generalized audit software can be primarily utilized to examine the consistency of data maintained on computer files. This software is designed to perform complex data analysis, which helps auditors to assess the integrity and accuracy of the data contained within an organization's information systems. While it can be used to audit multiple files concurrently, its main function is to test the reliability and consistency of data across individual files.
It is not typically designed to verify the processing logic of operating system software, as that would be the role of system auditing or specialized IT audit tools. Nor is it specifically made to process test data against master files containing both real and fictitious data; that is a role for test data or simulation techniques within the process of auditing.