Geographic information systems: unlocking their potential in auditing

A geographic information system (GIS) is a collection of computer hardware, software and geographic data for capturing, managing, analyzing and displaying geographically referenced information. GIS allows auditors to visualize, question and interpret data to understand relationships, patterns and trends across space and time. Auditors can use GIS analysis to enhance the value of all phases of an audit, including planning, fieldwork, and reporting. This brief, entitled Geographic information systems: unlocking their potential in auditing provides an overview of GIS and