Exam IIA-CIA-Part2 Topic 4 Question 298 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 298
Topic #: 4
An internal auditor is assigned to validate calculations on the organization ' s building application As pad 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?

Suggested Answer: A Vote an answer

Generalized audit software (GAS) is a type of automated audit tool commonly used by internal auditors to perform a wide range of audit tests, including the validation of calculations and the simulation of transactions.
GAS allows auditors to analyze large volumes of data, perform complex calculations, and create simulations to test the accuracy and completeness of the transactions. This makes it the most appropriate tool for validating calculations in the organization ' s building application. References:
* The IIA's Global Technology Audit Guide (GTAG) on Data Analytics and Generalized Audit Software.

by Fay at Jun 12, 2026, 12:43 PM

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