Benefits of using generalized audit software

For financial auditors, detecting material misstatements antecedent is the only significant indicator of information quality for GAS. For IT auditors, detecting control deficiencies and fraud significantly impacts information quality. Information quality influences use for both auditors; however, it only influences satisfaction with GAS for financial auditors.

For both groups, service quality has no impact on satisfaction with GAS, and GAS use and satisfaction with GAS positively increases their perceptions of audit benefits. Results suggest that as GAS use increases, system quality may be important to satisfaction. Training should first focus on the usefulness of GAS to the audit to increase extent of use.

Lastly, the more auditors use GAS and are satisfied with it, the greater their perception GAS contributing directly to benefit the audit. Gives the auditor practical acquaintance with live files;. Provides new opportunities to the auditor;. Overcomes in some cases a loss of audit trail;.

Relatively cheap to use once set up costs have been incurred;. Can be expensive to set up or acquire. 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. Jennifer VanBaren started her professional online writing career in This is one of the few studies that have sought to research the utilization of GAS by the external auditor. Ahmi, A. Emerald Group Publishing Limited.

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