Generalized audit software (GAS) is a type of automated audit tool commonly used by internal auditors to perform a wide range of audit tests, including the validation of calculations and the simulation of transactions. GAS allows auditors to analyze large volumes of data, perform complex calculations, and create simulations to test the accuracy and completeness of the transactions. This makes it the most appropriate tool for validating calculations in the organization's building application. Reference:
The IIA's Global Technology Audit Guide (GTAG) on Data Analytics and Generalized Audit Software.