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D is corrent because generalized audit packages provide a means of converting machine readable data into auditor readable data with added data manipulation routines including various sort and arithmetic functions. Thus, generalized audit packages utilize the speed and accuracy of the computer.
A is incorrect because generalized audit packages convert machine readable data into auditor readable form rather than gather and store data in machine readable form.
B is incorrect because audit packages do not substantiate data through self-checking digits and hash totals. While this may be feasible through generalized audit packages, these controls are usually present in only the client software.
C is incorrect because the performance of machine operations which leaves visible evidence of occurrence can be checked manually by the auditor. The use of a generalized audit package would not be needed in this situation.