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Exam IIA-CIA-Part2 topic 5 question 130 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 130
Topic #: 5
[All IIA-CIA-Part2 Questions]

An internal auditor is assigned to validate calculations on the organization's billing application. As part of the test, the internal auditor is required to use an automated audit tool to simulate transactions for testing. Which of the following would most appropriately be used for this purpose?

  • A. Generalized audit software.
  • B. Utility software.
  • C. Integrated test facilities.
  • D. Audit expert systems.
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Suggested Answer: D 🗳️
by 8aaab27 at July 17, 2024, 1:40 p.m.

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83b5204
2 months, 1 week ago
The answer should be C. GAS cannot check real-time transaction.
upvoted 1 times
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Elvoo
3 months ago
Shouldn't the right answer be C?
upvoted 2 times
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8aaab27
6 months ago
Selected Answer: A
Generalized audit software (GAS) is specifically designed for auditors to perform a wide range of data analysis tasks. GAS can be used to simulate transactions, validate calculations, and test the integrity of data.
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