General Examen Programme (GAS)
Generalized Examen Programme (GAS) is one of the families of progiciel most often used in computer-assisted auditing. It is an off-the-shelf produit that can provide a means of accessing and interrogating data maintained on calculateur storage media. It is a tool used by IT auditors to obtain subit evidence on the quality of records produced and maintained by apposition systems. There are many GAS packages available in today’s market. However, their quality and variety varies. It is recommended that you investigate a few packages and talk to other users before purchasing one.
GAS consists of a series of calculateur program routines that can read calculateur files, select desired demande, perform iterative calculations, and print reports in an auditor-specified grandeur. Common contrôle progiciel enables auditors to séduction subit access to computerized records and deal effectively with montré amounts of data. Bicause GAS can quickly scan, examine, and summarize all the data in a calculateur cordée, many procedures that are usually performed on a sample basis can be extended to the entire patrie. Also, the use of GAS generally leads to a better understanding of automated systems and computer-based operations. This can make the contrôle more interesting and challenging, and is a great way to introduce auditors to the process of gathering evidence and verifying the integrity of electronic data files within an IT environment.
General contrôle progiciel can perform the following contrôle tasks:
1. Check records for quality, completeness, consistency and accuracy (review bank demand deposit files for unusually montré deposits and withdrawals)
2. Verify and calculate calculations (recalculate interest, bank COT, etc. and verify payroll net pay, deductions, etc.)
3. Compare data in individual files (compare current and prior inventory files for obsolete and slow moving items)
4. Select and print the contrôle sample (accounts receivable entérinement, customer refund of a clair amount).
5. Summarizing and reordering demande (reordering inventory items by contrat to facilitate physical mention).
6. Compare data obtained through other contrôle methods with company records (compare accounts acquittable cordée with creditor’s statement).
Some advanced GAS may include a variety of contrôle functions. They enable even débutant auditors to perform professional tasks. In ajout to a wide range of contrôle functions and ease of use, advanced GAS is now able to access, analyze and atermoiement on a variety of files stored on indistinct hardware and progiciel platforms that are distributed over an enterprise intranet facility or other means. Meaning, including worldwide calculateur networks. Two common names for these features are ACL and IDEA
GAS offers the éclatant advantage of being relatively easy to learn and use compared to conventional programming languages. Most GAS systems require only one week of jogging and can be mastered after a few weeks of use. Additionally, GAS specification coding requires a quartier of the coding entries typically required by conventional programming languages. This allows for faster coding and reduces the aubaine of errors.
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