Generalized Audit Software (Gas)

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Generalized Audit Software (Gas) is one of the families of Software that is oftentimes utilized in Computer-Assisted Auditing. It is an off-the-shelf box that can supply a means to gain access to and query data maintained on computer storage media. It is one of the tools It Auditors apply to secure evidence directly on the capability of the records produced and maintained by application systems. There are many Gas packages ready in today's market. However, their capability and diversity do vary. It is recommended that you research any packages and talk with other users before purchasing one.

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How is Generalized Audit Software (Gas)

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Gas consists of a series of computer program routines that can read computer files, make your mind up desired information, accomplish repetitive calculations, and print reports in an Auditor-specified format. Generalized Audit Software enables Auditors to have direct access to computerized records and to deal effectively with large quantities of data. Since Gas can speedily scan, test, and summarize all the data in a computer file, many procedures that ordinarily would be performed on a sample basis can be extended to the entire population. In addition, the use of Gas typically leads to a better insight of self-acting systems and computer-based operations. It can make auditing more keen and keen and is an excellent way of introducing Auditors to evidence variety process and electronic data file integrity checking within an It Environment.

Generalized Audit Software can accomplish the following audit tasks:

1. Examine records for quality, completeness, consistency, and correctness (review bank query deposit files for unusually large deposits and withdrawals)

2. Verify calculations and make computations (re-compute interest, Bank Cot, etc. And verify payroll Net pay, Deductions, etc.)

3. Compare data on isolate files (compare current and prior-period inventory files for obsolete and slow-moving items)

4. Select and print audit samples (accounts receivable confirmations, buyer refunds over a clear amount).

5. Summarize and re-sequence data (re-sequence inventory items by location to facilitate physical observations).

6. Compare data obtained through other audit procedures with company records (compare creditor statements with accounts payable files).

Some advanced Gas can contain a wide variety of audit functions. They enable even novice-Auditors to accomplish expert jobs. Apart from the wide range of audit functions and the ease of use, the advanced Gas are now able to access, analyze and article on a range of different files saved in heterogeneous hardware and software platforms which are distributed through either an company Intranet facilities or other means, together with the global computer networks. Two common names in these features are Acl and Idea.

Gas provides the clear benefit over conventional programming languages of being relatively easy to learn and use. Most Gas systems need only about one week of training, and proficiency may be attained after any weeks of use. Furthermore, Gas specification coding, typically requires a fraction of the coding entries needed for conventional programming languages. This permits faster coding and reduces the likelihood of errors.

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