Auditors often make use of computer programs that perform routine processing functions, such as sorting and merging. These programs are made available by computer companies and others and are specifically referred to as .

UTILITY PROGRAM

Explanation:

Utility program are program that perform routine processing function such as sorting and merging. They are often used by auditors to performs a very specific task, usually related to managing system resources. It contain a number of utilities for managing disk drives, printers, and other devices.

Utility program also performs specific task related to the management of computer functions, resources, password protection, memory management, virus protection, and file compression.

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