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Generalized audit software

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Generalized audit software (GAS) refers to 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 Arbutus Analyzer, audit command language (ACL), interactive data extraction and analysis (IDEA) and TopCAATs [1].

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