ACL 9 Tutorial 4
ACL 9
Tutorial 4
COMMANDS:
ANALYZE -> AGE
DATA -> JOIN
DATA -> MERGE
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, 3rd edition textbook. The tutorials presume that the student has installed ACL from the CD accompanying the text and has worked through the ACLStart.pdf document in the ACL Manual folded. The tutorials are not a substitute for this basic ACL knowledge.
These tutorials use data tables stored in the Sample Project.acl that is automatically installed with ACL. Open the sample project and click on the appropriate table to perform the tutorial. The name of the table is indicated in bold type prior to each section in the tutorial (e.g. AP TRANS).
AR
1. The Aging of Accounts Receivable is a frequently used audit technique that is supported by the AGE command in ACL:
(a) Using AGE, develop an aging report of current, 30, 60, 90, 120, and above 120 days past due accounts. Set the cutoff date at December 31, 2000. Age on the DUE date field. Create a filter to include only Invoice type [IN] in the report.
-lots of uncollected money
EMPMAST
2. JOINING, RELATING, AND MERGING DATA
The JOIN command will combine the fields of two files with different structures to produce a third file. In ACL, this task requires one file to be designated the PRIMARY file and the other the SECONDARY file. If you JOIN a transaction file with a master file, the transaction file would be the PRIMARY file and the master file would be the SECONDARY file. You obtain a different result if the files are reversed. The PRIMARY file is the first file to be opened, and the SECONDARY file is the second file opened. You MUST sort the SECONDARY file in ascending sequence on the key character field before using JOIN. It is a good idea to also sort the PRIMARY file in ascending sequence on the key character fields. Instead of SORTing the PRIMARY file, you
Tutorial 4
COMMANDS:
ANALYZE -> AGE
DATA -> JOIN
DATA -> MERGE
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, 3rd edition textbook. The tutorials presume that the student has installed ACL from the CD accompanying the text and has worked through the ACLStart.pdf document in the ACL Manual folded. The tutorials are not a substitute for this basic ACL knowledge.
These tutorials use data tables stored in the Sample Project.acl that is automatically installed with ACL. Open the sample project and click on the appropriate table to perform the tutorial. The name of the table is indicated in bold type prior to each section in the tutorial (e.g. AP TRANS).
AR
1. The Aging of Accounts Receivable is a frequently used audit technique that is supported by the AGE command in ACL:
(a) Using AGE, develop an aging report of current, 30, 60, 90, 120, and above 120 days past due accounts. Set the cutoff date at December 31, 2000. Age on the DUE date field. Create a filter to include only Invoice type [IN] in the report.
-lots of uncollected money
EMPMAST
2. JOINING, RELATING, AND MERGING DATA
The JOIN command will combine the fields of two files with different structures to produce a third file. In ACL, this task requires one file to be designated the PRIMARY file and the other the SECONDARY file. If you JOIN a transaction file with a master file, the transaction file would be the PRIMARY file and the master file would be the SECONDARY file. You obtain a different result if the files are reversed. The PRIMARY file is the first file to be opened, and the SECONDARY file is the second file opened. You MUST sort the SECONDARY file in ascending sequence on the key character field before using JOIN. It is a good idea to also sort the PRIMARY file in ascending sequence on the key character fields. Instead of SORTing the PRIMARY file, you