To facilitate the evaluation of application system tests, an IS auditor
may also want to use generalized audit software (GAS) also known
as computer-assisted audit tools (CAATs). This is particularly
useful when specific application control weaknesses are discovered
that affect, for example, updates to master file records and certain
error conditions on specific transaction records. Additionally, GAS
can be used to perform certain application control tests, such as
parallel simulation, in comparing expected outcomes to live data