Which of the Following Is NOT an Audit Software Technique

Multiple Choice

Which of the following is NOT an audit software technique?

A) Using computer programs to extract a sample for a receivables circularization
B) Running a computer program to test the addition of the cash book
C) Using a computer to perform an analytical review comparison of administration expenses against the prior year
D) Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders