Question

Prewritten computer programs used for audit purposes are called:

a) Sequential access program systems
b) Positive confirmation audit systems
c) Embedded audit modules
d) Generalized auditing packages

Answer 1

Prewritten computer programs designed for audit purposes are known as generalized auditing packages, such as the Audit Command Language (ACL), and are essential tools for auditors to perform a wide range of tasks.

Step-by-step explanation:

Prewritten computer programs that are specifically designed to assist in the auditing process are known as generalized auditing packages. These packages provide a suite of audit-specific functionalities that enable auditors to perform various audit tasks such as sampling data, performing calculations, and generating reports.

The most well-known generalized auditing package is probably the Audit Command Language (ACL), which is widely used in professional audit environments. These programs are valuable tools in an auditor's toolkit because they are developed to handle a wide range of data types and support complex audit procedures.