The Results of a Generalized Audit Software Simulation of the Aging

question 4

Multiple Choice

The results of a generalized audit software simulation of the aging of accounts receivable revealed substantial differences in the aging contribution,even though grand totals reconciled.Which of the following should the IS auditor do first to resolve the discrepancy?

• A) Recreate the test, using different software.
• B) List a sample of actual data to verify the accuracy of the test program.
• C) Ignore the discrepancy because the grand totals reconcile and instruct the controller to correct program.
• D) Create test transactions and run test data on both the production and simulation program.

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