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Governance, Risk, Audit & Privacy · Intermediate

Generalized Audit Software (GAS)

Audit software that reads and analyzes data files to perform functions like sampling, stratification, duplicate detection, and gap detection.

Definition

GAS lets auditors independently access and test data without relying on IT staff. Common functions include summarizing, sorting, joining, aging, and statistical sampling.

Example

Gap detection in GAS reveals missing check numbers in a disbursement sequence.

Exam tip

GAS is a CAAT used for substantive testing of data.

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