An internal auditor is assigned to validate calculations on the organization's billing application. As part of the test, the internal auditor is required to use an automated audit tool to simulate transactions for testing. Which of the following would most appropriately be used for this purpose?
Generalized audit software (GAS) is specifically designed for auditors to perform various audit tasks, including simulating transactions to validate calculations and test the accuracy of an organization's systems. It provides a versatile platform to perform data analysis and can be tailored to perform specific tests required for auditing billing applications. Utility software and audit expert systems do not focus solely on simulating transactions in the context of validating calculations. Integrated test facilities are used to insert test data into a live production environment, but they may not be as suitable as GAS for this specific auditing purpose.
Generalized audit software (GAS) is specifically designed for auditors to perform a wide range of data analysis tasks. GAS can be used to simulate transactions, validate calculations, and test the integrity of data.