File reorganization – enables indexing, sorting, merging and linking with other files;
Data selection – enables data filtration
File access- enables the reading of different record formats and file structures;
Arithmetic functions – enables the performance of arithmetic functions;
Selecting samples or items for testing e.g. selecting debtors accounts that have been outstanding for more than the credit period;
Printing reports or letters in a format specified the auditor.
Detection of violation of systems limits e.g. a sales ledger can be checked to ensure no customer has a balance above the authorized credit limit;
Testing reasonableness checks e.g. ensuring the value of purchases is not greater than the value of stocks received.