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Which would be the BEST audit technique to use in this situation?

CORRECT TEXT
The vice president of human resources has requested an audit to identify payroll overpayments for
the previous year. Which would be the BEST audit technique to use in this situation?
A) Test data

B.
Generalized audit software

C.
Integrated test facility

D.
Embedded audit module

Explanation:

Generalized audit software features include mathematical computations, stratification, statistical
analysis, sequence checking, duplicate checking and recomputations. An IS auditor, using
generalized audit software, could design appropriate tests torecompute the payroll, thereby
determining if there were overpayments and to whom they were made. Test data would test for the
existence of controls that might prevent overpayments, but it would not detect specific, previous
miscalculations. Neitheran integrated test facility nor an embedded audit module would detect
errors for a previous period.


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