An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information. In order to test whether data currently within the automated system are correct, an auditor should:
To verify the correctness of data currently within the automated system, an auditor should use generalized audit software to select a sample of employees from the database and verify the data fields. This approach allows the auditor to efficiently and effectively check for accuracy and completeness by focusing on a representative sample of the data, ensuring that any errors or inconsistencies can be identified and investigated further.
sorry, I understood the answer and its D
why not C? sometimes the whole population needs to be examined , invalid job descriptions can be filtered to find out the issue
Why is D? is it because reasonable assurance not absolute?
The internal auditor wants to know if the data recorded are correct. He/She should extract a sample and check the data fields.