ACL 9

Tutorial 1
COMMANDS:
ANALYZE -> TOTAL
ANALYZE -> PROFILE
ANALYZE -> STATISTICS
SAMPLING -> SAMPLE
ANALYZE -> SEQUENCE
DATA -> SORT
ANALYZE -> DUPLICATES
ANALYZE -> GAPS
The tutorials in this folder are supplemental exercises that relate to ACL 9 topics covered in
chapters 8, 9, 10, and 12 in the Hall, IT Auditing, 3
rd
edition textoo!" The tutorials presume that
the student has installed ACL from the C# accompan$in% the text and has &or!ed throu%h the
ACL'tart"pdf document in the ACL (anual folded" The tutorials are not a sustitute for this
asic ACL !no&led%e"
These tutorials use data tales stored in the 'ample )ro*ect"acl that is automaticall$ installed &ith
ACL" +pen the sample pro*ect and clic! on the appropriate tale to perform the tutorial" The
name of the tale is indicated in old t$pe prior to each section in the tutorial ,e"%" AP TRANS-"
AP_TRANS
1" .sin% the TOTAL command, develop a hash control total and an amount control total
for A)/T0A1'"
#evelopin% hash control total entails 'ummation of numers havin% no practical meanin% as a
control precaution2 used $ auditors primaril$ in a computer application"
The purpose is to identif$ &hether a record has een lost or omitted from processin%" 3or
example, chec! numers ma$ e summed to %et a hash total" 4f the total of the chec! numers
processed does not a%ree &ith the hash total, a discrepanc$ exists, and investi%ation is re5uired to
uncover the error"
3or example, &e have 6 records7
0ecord817 100"02 for 4nvoice numer
0ecord827 101"01 for )roduct numer
0ecord837 200"19 for vendor numer
0ecord 67 300"0: for #ate

The hash control total &ould e calculated li!e this7

10002 ; 10101 ; 20019;3000: < :0129
2011 Cengage Learning. All Righ! Re!er"e#. Ma$ n% &e !'anne#( '%)ie# %r #*)li'ae#( %r )%!e# % a
)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.

The hash total is :0129 &hich should e outputted as7 =0000000000:0129=

An amount control total for A)/T0A1' is
>hat recommendation &ould $ou ma!e to develop a field for hash control total?
There should e source document control in &hich control for exposure, control
procedures are needed over source documents to account for each field for hash control
total throu%h the use of uni5uel$ pre/numered source documents, .se source documents
in se5uence and periodicall$ audit source documents
1" 0un PROFILE on the file, 4nvoice Amount"
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)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.
Can $ou determine if there are an$ ne%ative transactions? @xplain"
There &as no ne%ative transaction ased on the testin% of the invoice amount, product
5uantit$ and the unit cost of the four fields"
2011 Cengage Learning. All Righ! Re!er"e#. Ma$ n% &e !'anne#( '%)ie# %r #*)li'ae#( %r )%!e# % a
)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.
2" 0un STATISTICS on each of the four availale fields &ith the 'td #ev ox chec!ed"
2011 Cengage Learning. All Righ! Re!er"e#. Ma$ n% &e !'anne#( '%)ie# %r #*)li'ae#( %r )%!e# % a
)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.
#escrie $our audit direction to specific invoices ased on the results of 'TAT4'T4C'"
The auditor should consider the tolerable rate of deviation from the
controls being tested in determining specific invoices and more
importantly Re"ie+( anal$,e an# in"e!igae !)e'i-i' in"%i'e! a! a))r%)riae
3" 0un SAMPLE ,'amplin% /A 'ample- for the A)8T0A1' file, usin% the data from step
3" 'ample 4nvoice Amount, 4nterval of BC,C09, De%in B16"88 ,minimum invoice- and
Cutoff B9C,:C:"20" 'ave results as A)8Trans8'ample"
AR
6" 0un SEQUENCE on A0, usin% 4nvoice 1umer ,0ef81o-" (a!e sure to use onl$
4nvoice T$pe Transactions ,E41F-2 use @xpression Duilder to filter out other transaction
t$pes"
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)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.
>hat do $ou notice aout the invoice numers?
9" 0e/run SEQUENCE on the same file ut this time chec! E#uplicatesF and EGapsF
,filter 4nvoice t$pe transactions onl$-"
2011 Cengage Learning. All Righ! Re!er"e#. Ma$ n% &e !'anne#( '%)ie# %r #*)li'ae#( %r )%!e# % a
)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.
>hat information is provided to the auditor aout testin% invoices?
10 se5uence errors &ere detected &ith seven characters and numeric 4nvoice transaction t$pe
C" SORT A0 $ 4nvoice Amount in descendin% order" .se Sort On to specif$ descendin%
order" 'pecif$ TH)@ E41F" .se Output File name A08'ortAmount"
>hat sort of anomalies is the auditor loo!in% for?
Auditors mi%ht e loo!in% for duplicated transactions, %aps et&een the transaction
se5uences, possile ne%ative transactions and other evidences to support the audit &or!"
This in a vie& to %ather audit evidence in line &ith the audit o*ectives re5uirin%
effective procedures and test of controls or control procedure to e conducted"
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)*&li'l$ a''e!!i&le +e&!ie( in +h%le %r in )ar.