An Internal Auditor Uses a Predefined Macro Provided in a Popular

Multiple Choice

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A) The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
B) The auditor should perform a manual recalculation of several results to validate and document the results.
C) The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
D) The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.