Question: One widely used tool in auditing a system is generalized audit software ( GAS ) . GAS is frequently used to perform substantive tests and

One widely used tool in auditing a system is generalized audit software (GAS). GAS is frequently used to perform substantive tests and is used for testing of controls through transactional-data analysis. Select the best statement in describing GAS.
Multiple choice question.
Popular software packages of GAS include Oracle and SAP.
GAS provides auditors with an independent means to gain access to various types of data for analysis.
GAS refers to software that has the capability to directly read and access data from a couple of specific operating systems such as UNIX and Windows.

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