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Data Analysis Tools

Data Analysis Tools. Session 10. Data Analysis Tools. Generalised Audit Software SQL and SQL-based tools Microsoft Access Other tools. Generalised Audit Software. Readymade software packages for auditors for use in different environments Leading packages

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Data Analysis Tools

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  1. Data Analysis Tools Session 10

  2. Data Analysis Tools • Generalised Audit Software • SQL and SQL-based tools • Microsoft Access • Other tools

  3. Generalised Audit Software • Readymade software packages for auditors for use in different environments • Leading packages • IDEA (Interactive Data Extraction and Analysis) • ACL (Audit Command Language) • Other tools • Prospector • CA- Panaudit Plus

  4. Generalised Audit Software – Functionality • Sampling • Sequence Checking • Duplicates and Gap Detection • Totalling • Stratification • Ageing • File Comparison • Exception Reporting • Recalculation and Computations • Import/export data from/to different formats

  5. SQL and SQL-based Tools • SQL (Structured Query Language) • Standard language for data definition and manipulation on RDBMS • User-friendly SQL tools with GUI/ drag and drop interface • SQL queries can be run • Either directly on the auditee’s RDBMS • Or using MS Access etc. as front-end tool

  6. SQL Tools - Benefits • Non-procedure oriented language • SQL standard adhered to by all RDBMS products • Auditor can run the same SQL queries on all RDBMS platforms • Provides greater flexibility • Looking at data in a variety of ways to get “lay of the land” • Freedom to go back to database as required

  7. Running SQL Queries on Auditee System – Issues • SQL is extremely powerful • Single statement can process millions of records • Potential for performance disruption, and inadvertent alteration/deletion of data • Running SQL queries on downloaded data – preferred choice

  8. SQL Select Statement • SELECT Product_Code, Product_Description, Product_Rate, Product_Quantity FROM Products WHERE Product_Rate > 10

  9. SQL Select Statement – Options/ Clauses • JOINS – for different tables • Calculated fields • ORDER BY clause for sorting • WHERE clause with multiple conditions • Summary values using GROUP BY and HAVING clauses • Combining SQL statements using UNION clause or through nesting • Built-in and user defined functions/ procedures

  10. Microsoft Access • Part of Microsoft Office Professional – an office automation suite • Useful as a querying tool • For smaller relational databases • Export data from RDBMS • Import into MS Access • Queries using Query Designer/Wizards

  11. Microsoft Access (Contd.) • For larger databases • Performance suffers • Two options • Migrate auditee databases into auditor’s RDBMS product; use MS Access as front-end • Break up database into smaller Access databases; use links

  12. Other Tools - Spreadsheets • MS Excel / Lotus 1-2-3 etc. • Basic querying features • Excellent features for graphs and charts

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