Describe the audit purpose facilitated and the procedural steps to be followed by the internal auditor in using the following:

What will be an ideal response?

Generalized audit software package. The purpose of generalized audit software programs is to perform a variety of auditing operations on the computer files used to store the information. The steps to be followed by the internal auditor to use generalized computer audit software would include things such as planning and designing the audit application.
Integrated test facility package. An integrated test facility (ITF) can be used to test both source data controls and processing controls as follows:
• Select and prepare the test transactions to be passed through the ITF. These transactions must be representative of all of the transactions the dummy unit emulates. All types of valid and invalid transactions must be used and blended with regular transactions over time to test the system properly under normal conditions.
• Review all output and processing routines including a comparison of actual results to predetermined results.
Flowcharting package The purpose of a control flowcharting package is to interpret the program source code and generate a program flowchart corresponding to it in order to facilitate the review of internal controls. To use a control flowcharting package, the internal auditor should:
• Establish the audit objective by identifying the systems and programs to be tested.
• Review manuals and documentation of the system and interview involved personnel to get an overview of the operations to be tested.
Parallel simulation and modeling packageThe purpose of a parallel simulation package is to ensure that organizational objectives are being met, ensure compliance to technical standards, and detect unauthorized program changes. To use a parallel simulation package:
• Run the same data used in the company's current application program using the "simulated" application program.
• Compare the results from the "simulated" application with the results from the company's current application program to verify that objectives are being met.