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Which of the following should an IS auditor use to dete…

Which of the following should an IS auditor use to detect duplicate invoice records within an invoice master file?

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A.
Attribute sampling

B.
Generalized audit software (GAS)

C.
Test data

D.
Integrated test facility (ITF)

Explanation:
Generalized audit software (GAS) would enable the auditor to review the entire invoice file to look for those
items that meet the selection criteriA. Attribute sampling would aid in identifying records meeting specific
conditions, but would not compare one record to another to identify duplicates. To detect duplicate invoice
records the IS auditor should check all of the items that meet the criteria and not just a sample of the items.
Test data are used to verify program processing, but will notidentify duplicate records. An integrated test facility
(ITF) allows the IS auditor to test transactions through the production system, but would not compare records to
identify duplicates.


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