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

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