GENERALIZED AUDIT SOFTWARE Definition

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GENERALIZED AUDIT SOFTWARE is packaged computer programs used on a variety of computers during audit field work to read computer files, select information, perform calculations, create data files, and print reports in a format specified by the auditor.

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GAO (Government Accountability Office) is the investigative arm of the United States Congress charged with examining matters relating to the receipt and payment of public funds.

DISBURSE/DISBURSEMENT is the paying out of money to satisfy a debt or an expense.

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