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Generalized audit software

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Generalized audit software is a software designed to read, process and write data with the help of functions performing specific audit routines and with self-made macros. It is a tool in applying computer-assisted auditing techniques. Functions of generalized audit software include importing computerized data; thereafter other functions can be applied: the data can be e.g. browsed, sorted, summarized, stratified, analyzed, taken samples from, and made calculations, conversions and other operations with.

Examples of generalized audit software are audit command language (ACL), interactive data extraction and analysis (IDEA), Statistical Analysis System (SAS), qzCAATT(dynamic report generation, drilldown capabilities for general ledger and sub ledger data to identify unusual journals and patterns) and Statistical Package for Social Sciences (SPSS). TopCAATs is a new player (released Q4 2008) in this market and runs from within Excel.

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