Briefly explain, giving an example in each case, five functions of an audit software interrogation programme

Auditing and Assurance Revision Questions and Answers

 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.



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