The role of information systems and applications in collecting audit evidence. Information systems and applications play a crucial role in collecting audit evidence. They allow auditors to .Access and analyze large volumes of data quickly and efficiently. Auditors can use information systems to extract data from a variety of sources, including accounting systems, enterprise resource planning (ERP) systems, and customer relationship management (CRM) systems. This data can then be analyzed using various techniques to identify patterns and trends, and to assess the risk of fraud and errors. Perform complex audit procedures. Information systems can be used to automate many of the repetitive tasks involved in auditing, such as recalculating balances and testing controls. This frees up auditors to focus on more complex and judgment-intensive tasks. Gain insights into the client's business processes. Information systems can provide auditors with a deeper understanding of how the client's business operates and the risks that it faces. This information can be used to develop more effective audit procedures. Benefits of using information systems and applications to collect audit evidence There are several benefits to using information systems and applications to collect audit evidence, including. Increased efficiency and effectiveness. Information systems can help auditors to collect evidence more efficiently and effectively. This is because they can automate many of the repetitive. e tasks involved in auditing and can access and analyze large volumes of data quickly and easily. Improved audit quality. Information systems can help auditors to improve the quality of their audits by providing them with more comprehensive and reliable evidence. This is because information systems can be used to test controls and to analyze data in ways that would be impractical or impossible using manual methods. educed risk. Information systems can help auditors to reduce the risk of missing fraud or errors. This is because they can be used to test controls and to analyze data in ways that are more effective than manual methods