（2006）Generalized Audit Software：Effective and Efficient Tool for Today’s IT Audits.pdfVIP

Copyright © 2006 ISACA. All rights reserved. . Generalized Audit Software: Effective and Efficient Tool for Today’s IT Audits By Tommie Singleton, Ph.D., CISA, CMA, CPA, CITP Because the author’s experience and knowledge of GAS is Benefits of Using a GAS primarily limited to ACL, that is the software used to The benefits of using a GAS have been explained by others, demonstrate the value of implementing GAS in this article. For but a review of the benefits here will hopefully generate more software products, see the exhibit in the Bagranoff and motivation to become more knowledgeable about GAS. Henry article, cited in footnote 3, and the list of GAS in the As many others have pointed out, using a GAS such as ACL Sayana article, cited in footnote 1. means the auditor does not review a sample of the data, but Experts say that generalized audit software (GAS) is the rather reviews or examines 100 percent of the data and most common computer-assisted audit tool (CAAT) used in transactions. This difference is not trivial. Some fraudsters have recent years. There are many reasons today for IT auditors to not bothered to conceal their fraud because they assume that the use a GAS, but to quote an article from this Journal, transactions involved have little chance of being picked in a “Performing audits without using information technology is statistical random sample. For example, in one fraud, the hardly an option.”1 This article will inform IT auditors of the fraudster had written approximately 50 checks to himself out of profitable return on learning and