Generalized Audit Software (GAS) for IS Auditing
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Questions and Answers

What is the most widely used CAATT for IS auditing?

  • PC system
  • Generalized Audit Software (correct)
  • Client’s computer service staff
  • Mainframe system

    • What are some common uses for Generalized Audit Software (GAS)?

  • Comparing multiple files and reporting no differences
  • Footing and balancing entire files or selected data items (correct)
  • Printing confirmations only in standardized wording
  • Accessing only complex file structures

    • What contributes to the widespread popularity of Generalized Audit Software (GAS)?

  • Dependence on the client’s computer service staff for performing tests
  • Limited use of GAS products on mainframe and PC systems
  • Complex GAS languages requiring extensive computer background from auditors
  • Ease of use and little computer background required for GAS languages (correct)

    • How does Generalized Audit Software (GAS) gain access to flat-file structures?

    <p>It extracts key information needed for the audit</p> Signup and view all the answers

    What kind of samples can be selected from data files using Generalized Audit Software (GAS)?

    <p>Stratified statistical samples</p> Signup and view all the answers

    What is a key benefit of Generalized Audit Software (GAS) in terms of auditing data stored in file structures and formats?

    <p>It can be used to audit the data stored in most file structures and formats</p> Signup and view all the answers

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