(iii) Integrated test facility (iv) Snapshot technique Concurrent audit techniques Software that continuously monitors a system as it processes
live data and collects, evaluates, and reports information about system reliability.
Embedded audit modules program code segments that perform audit functions,
report test results, and store the evidence collected for auditor review.
Integrated test facility (Itf) - Inserting a dummy entity in a company’s system processing test transactions to update them will not affect actual records.
Snapshot technique – marking transactions
with a special code, recording them and their master file records before and after processing, and storing the data to later verify that all processing steps were properly executed.
17. What is GAS Explain the general functions of computer audit software with examples. Generalized audit software (GAS) - Audit software that uses auditor-supplied specifications to generate a program that performs audit functions. General Functions
of Computer Audit Software 1) Reformatting
2)
File manipulation 3) Calculation
4)
Data selection 5) Data analysis
6)
File processing 7) Statistics
8)
Report generation 18. Systems follow the natural consequence of change. Do you agree Explain possible ways of developing an effective system analysis report with example. 
