Generalized Audit Software: Effective and Efficient Tool for Today's IT Audits

摘要

Because the author's experience and knowledge of GAS is primarily limited to ACL, that is the software used to demonstrate the value of implementing GAS in this article. For more software products, see the exhibit in the Bagranoff and Henry article, cited in footnote 3, and the list of GAS in the Sayana article, cited in footnote 1. Experts say that generalized audit software (GAS) is the most common computer-assisted audit tool (CAAT) used in recent years. There are many reasons today for IT auditors to use a GAS, but to quote an article from this Journal, "Performing audits without using information technology is hardly an option." This article will inform IT auditors of the profitable return on learning and using GAS.