Final answer:
The function not provided by generalized audit software is to keep an independent log of access to computer application software. Generalized audit software is used for data analysis and random selection of transactions, among other audit tasks.
Step-by-step explanation:
The option that is not a function of generalized audit software is D. To keep an independent log of access to computer application software. Generalized audit software (GAS) is designed for auditors to perform various types of auditing tasks including the analysis of data from different systems and platforms, but it is not typically responsible for maintaining independent access logs. That function is more commonly associated with security and information systems management practices.
The functions that are performed by GAS include:
- A. To aid in the random selection of transactions for substantive testing which helps in selecting samples for detailed audit testing.
- B. To run in parallel with the client's application software and compare the output, also known as parallel simulation, to validate the client's processing.
- C. To test the mathematical accuracy by footing and cross-foot items in the accounting system, ensuring calculations within the dataset are correct.