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Which of the following techniques or tools would assist an
IS auditor when performing a statistical sampling of
financial transactions maintained in a financial management
information system?

A. Spreadsheets

B. Parallel simulation

C. Generalized audit software

D. Regression testing



Which of the following techniques or tools would assist an IS auditor when performing a statistical..

Answer / guest

Answer: C

All generalized audit software has facilities for
statistical analysis. Spreadsheets do not lend themselves to
the extraction and analysis of transaction data. Parallel
simulation is a process of replicating computer-based
processes. Regression testing is the process of rerunning a
portion of a test plan to ensure that changes or corrections
have not introduced new errors.

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