Auditors use various audit techniques to gather evidence when an entity’s accounting information is processed using IT. Select the audit procedure from the following list and enter it in the appropriate place on the grid.

Audit procedure: 

1. Test data method.

2. Custom audit software.

3. Auditing around the computer.

4. Generalized audit software.

Description of Audit Technique                                                       Audit Technique 

a. Program written by the auditor to perform a specific

task for a particular entity

b. The auditor’s auditing of the inputs and outputs of

the system without verification of the processing of the data

c. Processing fictitious and real data separately through the

entity’s IT system