to create an Audit Technology Memo. The scenario: Your team leader has asked you to research the current state of Generalized Audit Software (GAS). Your firm and its clients are growing and your firm wants to stay on top of advances in technology to stay competitive. This is a first step in a probable implementation of a new software. Here are some of the questions you could answer as a starting point: What is available in the market and what are the capabilities of those systems? What is the implication of Big Data on audits and how can these technologies help your firm handle big data? What are the benefits of utilizing various softwares