Generalized audit software (GAS) is used in many companies to perform routine audit procedures. It is software purchased as a package and each company selling it offers diversity in the software’s capabilities.


GAS performs routines on files, uses various calculations and prints reports based on the information used. Standard audits are performed by analyzing sample information from a company’s records. Random information is chosen and analyzed since investigating all information is too time-consuming.


This software allows auditors the ability to sort through large amounts of data in a rapid manner. GAS can scan and test all data within a computer system, allowing for a more accurate audit of the books. Instead of random sampling, 100 percent of the company’s data is examined.


GAS software is designed to examine financial information for quality, completeness, correctness and consistency. It verifies all calculations, compares data and prints audit samples.


GAS software is costly to purchase. Many users feel it is difficult to learn as well. GAS software, over the years, has become easier to use than the packages offered years ago.