I would like to share
something about my audit software here named as ACL. Audit Command Language
(ACL) is a software that allowed users read and analyzes data. ACL
as well can help users access the data, as intelligent questions and then distill
the information needed to answer those questions. Basically, ACL provides
the means to organize and analyze the data through:
1.
Multilevel organization within a project.
2.
Easy creation and manipulation of project elements
3.
Analytical tools such as functions, commands and scripts.
National Audit Department
(my organization) is using this software as one of our tool in our
auditing. Auditing can be defined as an examination, analysis and
evaluation of a continuing and systematic on the financial statements, records,
operations and administration of an organization to determine the general
principles of accounting, management policies, regulations and procedures.
Who is ACL user?
Auditors, accountants, and
other business professionals need timely access to data and to analyze it
efficiently and effectively. ACL is used by data analysts that the
information ACL provides allows confident management planning and decision
making. During auditing, there are several sampling that must be
chosen for observation, evaluation and analyze.
What can Auditor do with ACL?
Gather
Essential Information For Decision Making
ACL offers a full range of
analytical tools, including functions, Commands and scripts. These tools
let auditors find the answer to quiry or questions quickly and easily.
Retain The Integrity Of
Data
ACL is a read-only
application and it can’t alter source data. This means that auditors/user
can access production data directly and safely without changing and the data
was reliable at any circumstances.
Proses Different Data
Types Of Different System
ACL can combine data from
modern database, legacy systems, and report files into a seamless whole.
These mean that auditors can analyze the data as if it was all from the same
source.
Process File Of Any Size
Rapidly
Unlimited file-size
capability and high-speed processing make it possible to analyze millions of
records in seconds with ACL. Selecting the sample will be more easy and
faster.
Analyze Large Data Set In
Their Entirety
Because of the large
capacity and high sped of ACL allow users/auditors to work with files in their
entirety instead of through samples. Knowing that auditors have examined
an entire file gives auditors greater confidence that the results are complete
and correct.
Automate Analytical Procedures
Automating users’ analysis
can save time and effort. ACL, scripts can be programmed to be
interactive or to run as continuous monitoring applications.
Maintain A Record
When use ACL, every step
it take is recorded in the log. This log or audit trail lets us
review document and repeat the steps of users/auditors analysis.
In order to implementing
the ACL to the higher or optimum usage, Auditors must familiar and expert in IS
and updated the knowledge in MIS. More training and awareness in IT
control should be applied in the field work for auditors.
