
GRANT THORNTON EXPLORER is a Windows-based software package, owned and developed by Grant Thornton International (GTI), that produces a tailored audit program based on our assessments of environmental and control risk of critical transaction cycles and assertions. The tailored audit program also contains less extensive audit procedures we might want to perform in transaction cycles and assertions that we do not consider as critical. EXPLORER is used during the planning stage and helps us to design a tailored audit program for each engagement. The program is designed to achieve our audit objectives in the most cost-effective and efficient manner.