What is the main advantage of an IS auditor extracting data directly from general ledger systems?

The main advantage of an IS auditor extracting data directly from general ledger systems is that it provides greater assurance of data validity. When auditors access data directly from the source system, they can be more confident that the information they are reviewing is accurate, complete, and has not been tampered with. Direct extraction minimizes the risk of data manipulation that might occur if reports were generated through intermediary processes or tools.

This approach ensures that the data remains in its original format, preserving the integrity of the information. It allows auditors to verify transactions and balances as they exist in the system, without relying on summarized reports or reconciliations that might lack detail or accuracy. By accessing the raw data, auditors can also perform more comprehensive and effective analysis, contributing to a higher overall confidence in the audit findings.

Other considerations, such as resource reduction or time efficiency, while relevant, do not directly address the core benefit of ensuring that the data is reliable and valid for audit purposes.