Final answer:
An auditor uses the computer as a tool to assist with various auditing tasks, which makes the audit process more efficient and accurate compared to manual methods. Test data and integrated test facilities are techniques they may use, but not exclusively. The correct answer is option C
Step-by-step explanation:
When an auditor audits with the computer, they typically engage in using the computer as a tool to assist in various auditing tasks. This may involve the use of specialized auditing software to analyze financial data, confirm accuracy and integrity of transactions, and evaluate internal controls within an organization's IT systems.
An auditor may also utilize different techniques such as test data method or an integrated test facility to simulate transactions and assess the system's handling of data, but these methods are among several options an auditor has at their disposal.
The use of computers in auditing provides auditors with an efficient way to gather evidence, test controls, and carry out audit procedures that might be impracticable without technological aid.Without a computer, an auditor would have to resort to manual methods,
Increasing the effort, time, and risk of error in completing the audit process. They would rely on paper records and manual calculations, which can be much more labor-intensive and less accurate. This illustrates how integral computers have become to the modern audit process, emphasizing their importance in organizational transparency and accountability.