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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 Analytics (Analyzer-Arbutus Software)[1], audit command language (ACL), interactive data extraction and analysis (IDEA). TopCAATs is a new player (released Q4 2008) in this market and runs from within Excel.

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