Explanation:
Generalized audit software features include mathematical computations, stratification, statistical analysis, sequence checking, duplicate checking and recomputations. An IS auditor, using generalized audit software, could design appropriate tests to recompute the payroll, thereby determining if there were overpayments and to whom they were made. Test data would test for the existence of controls that might prevent overpayments, but it would not detect specific, previous miscalculations. Neither an integrated test facility nor an embedded audit module would detect errors for a previous period.