Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 111

An internal auditor is assigned to validate calculations on the organization's billing application. As part of the test, the internal auditor is required to use an automated audit tool to simulate transactions for testing. Which of the following would most appropriately be used for this purpose?

Answer options

• A. Generalized audit software.
• B. Utility software.
• C. Integrated test facilities.
• D. Audit expert systems.

Correct answer: D

Explanation

The correct answer is D, as audit expert systems are designed to perform complex audit tasks, including simulating transactions for validation. While generalized audit software (A) can assist in various audit processes, it may not provide the specialized simulation capabilities required. Utility software (B) serves more general purposes and isn't specifically tailored for auditing, and integrated test facilities (C) are typically used for testing software rather than conducting audits.