The PRIMARY advantage of a continuous audit approach is that it:

The PRIMARY advantage of a continuous audit approach is that it:
A . does not require an IS auditor to collect evidence on system reliability while processing is taking place.
B . requires the IS auditor to review and follow up immediately on all information collected.
C . can improve system security when used in time-sharing environments that process a large number of transactions.
D . does not depend on the complexity of an organization’s computer systems.

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Answer: C

Explanation:

The use of continuous auditing techniques can improve system security when used in time- sharing environments that process a large number of transactions, but leave a scarce paper trail. Choice A is incorrect since the continuous audit approach often does require an IS auditor to collect evidence on system reliability while processing is taking place. Choice B is incorrect since an IS auditor normally would review and follow up only on material deficiencies or errors detected. Choice D is incorrect since the use of continuous audit techniques depends on the complexity of an organization’s computer systems.