Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 199

Which of the following computerized audit tools or techniques should be used if the internal auditor wants to extract specific files and records in the database?

Answer options

• A. An expert or decision support system.
• B. Generalized audit software.
• C. A system utility program.
• D. An integrated test facility.

Correct answer: B

Explanation

The correct answer is B, Generalized audit software, as it is specifically designed to extract and analyze data from databases. Options A, C, and D do not focus on the specific extraction of files and records; instead, they serve different purposes in the auditing process.