The PRIMARY advantage of a continuous audit approach is that it:

A.
does not require an IS auditor to collect evidence on system reliability while processing is taking
place.

B.
requires the IS auditor to review and follow up immediately on all information collected.

C.
can improve system security when used in time-sharing environments that process a large
number of transactions.

D.
does not depend on the complexity of an organization’s computer systems.

Explanation:
The use of continuous auditing techniques can improve system security when used in time-sharing
environments that process a large number of transactions, but leave a scarce paper trail. Choice A is
incorrect since the continuous audit approach oftendoes require an IS auditor to collect evidence on
system reliability while processing is taking place. Choice B is incorrect since an IS auditor normally
would review and follow up only on material deficiencies or errors detected. Choice D is incorrect
since the use of continuous audit techniques depends on the complexity of an organization’s
computer systems.