Generalized audit software (GAS)

-most widely used CAATT for IS auditing.

-allows auditors to access electronically coded data files and perform various
operations on their contents
Factors/Reason for popularity
-GAS languages are easy to use and require little compter background on the part of
the auditor
-many GAS products can be used on both mainframe and PC systems
-auditors can perform their tests independent of the clients computer service staf
-GAS can be used to audit the data stored in most file structures and formats
Using GAS to access Simple Structures
-flat-files
Inventory file is read directly by GAS which extracts key information needed for the
audit, including, quantity on hand, the dollar value, and the warehouse location of
each inventory item
-the auditors task is to verify the existence and value of inventory by performing a
physical count of a representative sample of the inventory on hand.
-GAS selects sample records and prepares a report containing the needed
information on the basis of materiality threshold provided by auditor
Using GAS to access Complex Structures
-hashed file or other random file
-not all GAS products on the market may be capable of accessing every type of file
structure
-auditor may need to appeal to systems professionals to write a special program to
copy recrods from the actual structure to a flat file sequential structure for easy
retireval
Audit Issues in Creation of Flat Files
-risk that data integrity will be compromised by the procedure used by computer
services personnel to produce a flat file from the complex file structures
-auditors skilled in programming languages may avoid this pitfall by writing their
own data extraction routines
Ex: if objective is to confirm A/R fraudulent accounts in the complex structure may
be intentionally omitted from the flat-fily copy
CAATTS