ACL 電腦稽核軟體 - ais.nptu.edu.t materials/ACL primer_20170529.pdf · ACL 軟體產品簡介...

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<<會計資訊系統課程講義>> ACL 電腦稽核軟體 ~架構簡介與基本應用~ 周國華 國立屏東大學會計學系 初版:2008/11/16 本次修正:2017/5/29

Transcript of ACL 電腦稽核軟體 - ais.nptu.edu.t materials/ACL primer_20170529.pdf · ACL 軟體產品簡介...

  • ACL

    2008/11/162017/5/29

  • 2

  • ACL ACL Services Ltd. 1987

    (CAATs)ACL(Audit Command Language) ACLDOSGUI

    ACL Services Ltd. ACL AnalyticsACL

    200812 ACL Analytics Exchange (AX)

    Direct Link for SAP ERPACLSAP ERP(bridge)

    ACL Add-in for ExcelExcel(add-in)Excel

    ACL GRCiOSAndroid

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  • ACL vs. IDEA vs. Excel ACLIDEAExcel

    Excel(Office)ACLIDEAExcelACLIDEA

    ACLIDEA(Generalized Audit Software)ExcelExcelVBAACLIDEAExcel

    ACLIDEAPCAppleACLIDEAACL

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  • ACL vs. Arbutus ArbutusACL

    ArbutusGrant BrodieACLACLACLBrodieACLArbutusArbutus Analyzer

    BrodieACLACLACLACL

    BrodieArbutusACLBrodie2003ACLArbutus2013Brodie

    ACLJCCPArbutusCBAAJCCPJCCP

    ACLArbutusJCCPCBAA

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  • ACL Analytics ACL Analytics 10.0

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  • Project ACL project ()ACL

    project Project .acl

    Table ()ACLtable.fil(ACL 7)Input File Definition

    View ()tableview Script ()ACL

    Batch Index ()tableindex

    .inx Command log ()

    .log tableindexcommand log

    ACLproject

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  • Table ACLtable

    view

    ACL(source data)table(flattening)(flat file) tableflat file(: Word,

    ).fil ACLtable

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  • Table projecttable

    File => New => Table ACL 9 (Data Definition Wizard)

    (ACL 10 ) ACL project

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  • ACL 10 ACL 9

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    Local

  • Disk(: table)Employees

    * EmployeesACL 10

    DiskODBCODBCIBMExternal Definition

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  • EmployeesExcel(: )

    ACL

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  • table table

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  • tableDefault_View

    20081114.ACLprojectEmployeestable: _0081114

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  • View tableview tableviewview

    view view Employeesview

    EmployeesProperties

    Table PropertiesViewsAddviewAdd Views

    SalaryBonusview

    OK

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  • Add ColumnsAvailable Fieldsview-->Selected Fields

    EmpNoSalaryBonus _2008viewOK

    Table PropertiesViewsSalaryBonusViewEmployeesview

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  • viewAdd Columns

    Add ColumnsExprAdd Expression

    Expression=Salary*33Save AsSalary _NTDOK

    Selected FieldsOK

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  • View

    Bonus_2008_NTD

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  • Filter

    (filter)table

    Employees2002008(bonus)(salary)20%FilterBonus_2008/Salary >= 0.2 view

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  • FilterQuick Filter

    Last_Name(Lee)Quick Filter EqualLast _Name=Lee

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  • ANDOR

    (Bonus_2008/Salary>=0.2) AND (Salary>40000)9(Bonus_2008/Salary>= 0.25) OR (Salary>90000)15

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  • table

    (missing value)(noisy data, : )(inconsistency)ACLtable

    ACL 10BadFile tableACL

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  • Selected FieldsAdd AllOK

    Verify

    DataVerify..Verify

    Verify Fields..Selected Fields

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  • 1718ProdNo (Product Number)

    BadFile

    2Total (Extended Price)10ShipQty0

    4Price (Sale Price)6.98[?]

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  • ACL 10Analyze10(1)Count Records Count RecordsCount()

    IftableOverviewLogCountCount

    ACL 9AR tableCount RecordsLogCount

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  • (2) Total Fields AR tableTotal FieldsTotal(

    )()Total FieldsSelected Fields(ARAmount)OKTotalTotalAmount468,880.69

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  • (3) Statistics AR tableStatisticalStatistics

    Statistics()()Statistics OnSelected Fields(Amount)OKStatisticsStatisticsAmount

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  • (4) Profile AR tableStatisticalProfile

    Profile Fields()()Profile FieldsSelected Fields(Amount)OK Profile Fields ProfileAmount

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  • (5) Stratify AR tableStratifyStratify(

    )(AmountStratify On)(10)StratifyAmount10

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  • (6) Classify Vendor table(table50)

    ClassifyClassify()Vendor_StateStratifyVendor_State

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  • (7) Histogram Vendor tableHistogramHistogram

    ()Vendor_StateHistogramVendor_State

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  • (8) Age AR tableAgeAge()

    (Due)Cutoff(2000/10/1)(Amount)Age2000/10/1772491258120

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  • (9) Summarize SummarizeClassifySummarize

    Classify

    AR tableSummarizeSummarize()Summarize On..(No)(Amount)PresortOutputFileACL TableCustomer NoCustomer_No

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  • (10) Cross-tabulate AR tableCross-tabulateCross-

    tabulate()(No)(Type)AmountAR_Cross_TableAR_Cross_TableAR

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  • ACDA JCCP ACDA (ACL Certified Data AnalystACL)ACL

    ACL

    ACL

    JCCP (Jacksoft Certified CATTs Practitioner)ACLACL(60)(40)12070

    104-1JCCPACL32105-2104-1104-2105-1105-2120JCCP

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