Audit software is a type of computer program that performs a wide range of audit management functions. Some of the most common functions are database sampling, and the generation of confirmation letters for clients and vendors. The main purpose of such software is to highlight exceptions of data and inform auditors of probable errors. Although the degree of difficulty or simplicity varies, audit software typically features a non-procedural computer language that allows the auditor to manage data without the need for complex programming.

While audit software is traditionally used to perform basic calculating functions, it can also be used to handle more complex auditing tasks. One such task is testing. There is software on the market capable of auditing large sets of data, which an auditor can use to analyze data in such a way that internal controls may be streamlined or enhanced. Another task that can be done with audit software is exception testing, which is often considered to be one of the key aspects of controls evaluation. These factors could make this software a valuable asset for companies with the need to process large amounts of data on a daily basis.