Generalized Audit Software Generalized Audit Software is the most widely used CAAT for IS auditing.

GAS allows auditors to access electronically coded data files and perform various operations on their contents. Some of the more common uses for GAS include: Footing and balancing entire files or selected data items Selecting and reporting detailed data contained in files Selecting stratified statistical samples for data files Formatting results of tests into reports Printing confirmations in either standardized or special working Screening data and selectively including or excluding items Comparing multiple files and identifying any differences Recalculating data fields

Using GAS to Access Simple Structures The GAS selects the sample records and prepares report containing the needed information.

Using GAS to Access Complex Structures Gaining access to complex structures, such as a hashed file or other form of random file, may pose a problem for the auditor. Not all GAS products on the market may be capable of accessing every type of file structure. Most DBMSs have utility features that can be used to reformat complex structures into flat files suitable for this purpose.

Audit Issues Pertaining to the Creation of Flat Files The auditor must rely on computer services personnel to produce a flat file from the complex file structure. There is a risk that data integrity will be compromised by the procedure used to create the flat file. ACL (audit command language) Software Data Definition ACL uses the data definition feature. To create a date definition, the auditor needs to know both where the source file physically resides and its field structure layout. Small files can be imported via text files or spreadsheets. Very large files may need to be accessed directly from the mainframe computer. The data definition also allows the auditor to define important characteristics of the source file, including overall record length, the name given to each field, the type of data contained in each field and the starting point and length of each field in the file. Customizing a View A view is simply a way of looking at data in a file, auditors seldom need to use all the data contained in a file. ACL allows the auditor to customize the original view created during data definition to one that better meets his or her audit needs. The

auditor can create and reformat new views without changing or deleting the data in the underlying file. Only the presentation of data is affected. Filtering Data ACL provides powerful options for filtering data that support various audit tests. Filters are expressions that search for records that meet the filter criteria. ACLs expression builder allows the auditor to use logical operations such as AND, OR,,, NOT others to define and test conditions of any complexity and to process only those records that match specific conditions. Stratifying Data ACLs stratifying feature allows the auditor to view the distribution of records that fall into specified strata. Data can be stratified on any numeric field such as sales price, unit cost, quantity sold, and so on. The data are summarized and classified by strata, which can be equal in size (called intervals) or vary in size (called free). Statistical Analysis ACL offers many sampling methods for statistical analysis. Two of the most frequently used are record sampling and monetary unit sampling (MUS). Each method allows random and interval sampling. The choice of methods will depend on the auditors strategy and the composition of the file being audited. On one hand, when records a file are fairly evenly distributed across strata, the auditor may want an unbiased sample and will thus choose the record sample approach.

True or false TRUE 1. GAS allows auditors to access electronically coded data files and perform various operations on their contents. TRUE 2. Two of the most frequently used are record sampling and monetary unit sampling (MUS). Multiple choice 1. It is the most widely used CAAT for IS auditing. a. Statistical Analysis b. Stratifying Data c. audit command language d. Generalized Audit Software 2. The data are summarized and classified by strata, which can be equal in size called a. Intervals b. Free c. Random sampling d. Sample approach