Go to the inventory audit program at the bottom of this document.

Identify three steps in the audit program where audit software can be used to perform testing. Explain how the audit software can be used to perform these steps (i.e., the basic logic each query or program would use).

Here is a helpful hint on how to go about responding to this question. I am going to use accounts payable as an example. Lets say the audit step is to test for payments to unauthorized suppliers. One approach is to match the vendor master file to the payment history file using vendor number as the common piece of data in the two files. List any records in the payment history file without a corresponding match in the vendor master file.