This problem requires the availability of a computer or computer terminal that is programmed to select random numbers.

Required :

a. Use the computer or terminal to select a sample of 75 canceled checks from a cash disbursement journal. The checks for the year begin with 2167 and end with 8573. The computer listing should include the numbers in both random and sequential order.

b. Explain the advantages and disadvantages of obtaining the random numbers by use of a computer, compared to a random number table.

c. What is the appropriate documentation for the auditor’s working papers when random numbers are selected by use of a computer?