Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 216

Which of the following statements is true regarding the application of generalized audit software?

Answer options

• A. Obtaining access to relevant and reliable data is usually easy; however, importing the data into generalized audit software is typically a challenge
• B. Although generalized audit software enables internal auditors to rely less on judgmental sampling, analysis of large quantities of data is still a challenge
• C. Using generalized audit software to perform audit tasks in different software and hardware environments requires considerable customization
• D. Generalized audit software enables internal auditors to perform tests on data independently of the organization's IT personnel

Correct answer: D

Explanation

The correct answer is D because generalized audit software is designed to allow auditors to independently analyze data without needing assistance from IT personnel. A is incorrect as it misrepresents the ease of data importation, B is wrong because it implies that reliance on judgmental sampling remains unchanged, and C is not accurate since generalized audit software typically requires minimal customization to operate in different environments.