The tagging and tracing approach would most likely be considered for implementation when:

a. The auditor wishes to select actual transactions to be printed out to an audit file for subsequent audit review and testing.

b. The auditor is concerned with complex processing and wants to test the computer processing of transactions designed to provide evidence on the completeness and correctness of processing.

c. The client uses a significant amount of batch processing, and the auditor wishes to automate the reconciling of input with output.

d. The auditor is concerned that supervisory personnel are overriding significant edit controls.