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

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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