Auditing in computerized environments: which specialized role supports traditional auditors by reviewing computer controls and generating audit evidence using computers?

Introduction / Context:
As organizations digitize processes, audits must evaluate not only financial transactions but also the systems and controls that process them. This requires auditors who understand information systems, security, and data integrity, and who can use computer-assisted audit tools to test controls and produce reliable evidence.

Given Data / Assumptions:

• A need exists to review application, database, and infrastructure controls.
• Auditors may use software to sample, recompute, and analyze transaction data.
• We seek the role designation, not a certification acronym or association name.

Concept / Approach:
An EDP auditor (Electronic Data Processing auditor), also called an information systems or IT auditor, specializes in assessing computerized controls, data integrity, and system configurations. They assist traditional (financial) auditors by validating system-dependent evidence and by producing computer-generated audit evidence through data extraction and analysis tools. While CISA is a well-known certification for such professionals, it names a credential, not the role itself.

Step-by-Step Solution:

Verification / Alternative check:
Audit standards reference IT general controls (access, change, operations) and application controls; IT auditors routinely test these and support financial audits.

Why Other Options Are Wrong:

• CDP/DPMA: Organization/legacy acronyms, not the practitioner role.
• CISA: A certification (Certified Information Systems Auditor), not the job title asked for.
• None: Incorrect because EDP auditor is the correct role.

Common Pitfalls:
Confusing credentials with job functions; overlooking the need to test IT controls that underpin financial assertions.

Final Answer:
EDP auditor