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.