A Primary Advantage of Using Generalised Audit Software in the Audit

question 71

Multiple Choice

A primary advantage of using generalised audit software in the audit of an advanced IT system is that it enables the auditor to:

• A) gather and store large quantities of supportive evidential matter in machine-readable form.
• B) verify the performance of machine operations which leave visible evidence of occurrence.
• C) utilise the speed and accuracy of the computer.
• D) substantiate the accuracy of data through self-checking digits and hash totals.

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Definitions:

Equivocation

A critical term in a discussion shifts its definition as the conversation progresses.

Hasty Generalization

A conclusion is drawn from an unrepresentative or insufficiently sized sample.

Loaded Question

A fallacy that assumes a particular answer to another unasked question.

Unwarranted Assumption

An argument based on a premise which lacks evidence to support it, leading it to be erroneous.