Beruflich Dokumente
Kultur Dokumente
V02.4
Contents
Introduction ................................................................................................................................................................................................................................................... 3
ACL User Interface Overview ....................................................................................................................................................................................................................... 4
Common Data Types in ACL ........................................................................................................................................................................................................................ 5
ACL Command Reference ........................................................................................................................................................................................................................... 6
ACL Command Terminology ........................................................................................................................................................................................................................ 7
Basic Commands: VERIFY, COUNT, TOTAL, & STATISTICS .................................................................................................................................................................... 8
Explanation of Output for STATISTICS (Numeric field) ........................................................................................................................................................................... 8
Explanation of Output for STATISTICS (Date field) ................................................................................................................................................................................. 9
STATISTICS Shortcuts ............................................................................................................................................................................................................................ 9
What is Standard Deviation? .................................................................................................................................................................................................................... 9
Commands: Frequency & Materiality Distributions .................................................................................................................................................................................... 10
Explanation of Output for CLASSIFY, STRATIFY, & AGE .................................................................................................................................................................... 10
Identifying Outliers.................................................................................................................................................................................................................................. 11
Commands: Multi-File Combinations, Comparisons, and Associations ..................................................................................................................................................... 12
EXTRACT ............................................................................................................................................................................................................................................... 12
JOIN ....................................................................................................................................................................................................................................................... 13
RELATIONS ........................................................................................................................................................................................................................................... 14
ACL Expressions Reference: Expression Builder ...................................................................................................................................................................................... 15
Expression Builder ................................................................................................................................................................................................................................. 15
ACL Expressions Reference: Filters and Computed Fields ....................................................................................................................................................................... 16
Filters ...................................................................................................................................................................................................................................................... 16
Computed Fields .................................................................................................................................................................................................................................... 17
Unconditional Computed Fields ............................................................................................................................................................................................................. 18
Conditional Computed Fields ................................................................................................................................................................................................................. 18
ACL Expressions Reference: Functions ..................................................................................................................................................................................................... 19
Functions ................................................................................................................................................................................................................................................ 19
ACL, the ACL logo and Audit Command Language are trademarks or registered trademarks of ACL Services Ltd. All other trademarks are the property of their respective owners.
Introduction
Introduction
The purpose of the ACL 9 Quick Guide is to provide you with a quick and easy reference on common ACL data types, ACL commands and expressions. For more
information on these topics, please refer to the ACL 9 help: Help >Contents from the main menu of ACL Desktop, or the detailed ACL User Guide, available for
download from the ACL Support Center www.acl.com/supportcenter. The ACL Support Center includes many other resources for the ACL community, including an
extensive searchable knowledge base covering all aspects of ACL usage.
You can also find great resources in our ACL user groups, www.acl.com/usergroup, or join the conversation on Facebook, Twitter and LinkedIn, www.acl.com/social.
It's never been easier to connect with ACL experts - access the latest industry insights and collaborate with a global network of audit, finance and compliance
professionals.
To learn more about online training or available classes visit us at www.acl.com/training.
The main application window includes the following user interface elements:
1. Title Bar The title bar displays the name of the active ACL project.
2. Main Menu The main menu provides access to most ACL features including menu commands for working with ACL projects, performing audit analysis,
and configuring options and connection settings.
3. Toolbar The buttons in the toolbar are shortcuts to common actions. ACL displays buttons that are relevant to your current activity. You can customize
the buttons displayed in the toolbar.
4. Project Navigator The Project Navigator displays information in two tabs about the open ACL project:
The Overview tab displays all items that belong to the project. You can right-click any project item to perform an action. To organize items in
the Overview, right-click the project icon and select New > Folder. You can drag any project item into the folders that you create in
the Overview.
5.
The Log tab displays the ACL project log, in which all actions you take associated with the project are recorded and organized chronologically.
Double-click entries to open them and right-click to perform an action.
Display Area In this area, ACL displays three different tabs:
Welcome tab When you open ACL it initially displays the Welcome tab with links to help you begin your session.
View tab When you open an ACL table the data is displayed in the View tab. At the top of the tab are a text box and buttons that allow you to
apply filters to the view, and activate existing indexes. If multiple views exist for the same table, buttons at the bottom of the tab let you switch
between views.
6.
7.
Results tab When you output results of an analytical operation to screen or graph, or view command log entries, they are displayed in the
Results tab. For operations with text and graph output, buttons at the bottom of the tab let you switch back and forth between the two formats.
You can pin the results tab to keep the content visible and cause subsequent results to appear in an additional results tab.
Status Bar The status bar displays information such as the name of the active ACL table, the record count, and the details of any filters currently applied
to the table.
Command Line The command line allows you to enter ACLScript commands. To display the command line, if it is not visible, select Window > Show
Command Line.
4
Category
Description
Examples
NUMERIC
Also referred to as Numeric (Unformatted)
N - Numeric
1,234.56
PRINT
Also referred to as Numeric (formatted)
N - Numeric
$500.50
$399
ASCII
C - Character
ACL1234
UNICODE
C - Character
ACL1234
EBCDIC
C -Character
ACL1234
DATE
D - Date
20110930
2011/09/30
09-30-2011
ACL
N Numeric
$&/VLQWHUQDOIRUPDWIRUQXPHULFGDWD
Calculated numeric fields are assigned a data
type of ACL
1234.56
LOGICAL
L - Logical
Command(s)
Explanation
Key fields*/Records
Output
Basic
VERIFY
C, N, D
Screen, File
Record-based
Screen
Screen
N, D
Screen, File
COUNT
TOTAL
STATICICS
Completeness
GAPS
C, N, D
Screen, File
Uniqueness
DUPLICATES
C, N, D
Screen, File
STRATIFY
Screen/Graph, File
Screen/Graph, File
Screen/Graph, File
C, D
Screen, File
Screen/Graph, File
CLASSIFY
AGE
SUMMARIZE
CROSS TABULATE
Multi-File Combinations,
Comparisons, and
Associations
EXTRACT/APPEND
JOIN
RELATIONS
C, N, D
File
C, N, D
Sampling
SAMPLE
File
%HQIRUGV/DZ
BENFORD
Screen/Graph, File
Order
SEQUENCE
C, N, D
Screen, File
Re-Ordering
SORT
C, N, D
File
C, N, D
Screen
INDEX
* C=Character N=Numeric D=Date
Explanation
Parameters
Any user-defined or user-selected criteria that govern how the command is executed. Examples of parameters:
Key fields
Subtotaled numeric fields
Additional field information
Command filters
Output type/name
Limits on how many records will be processed (found on the More tab)
Key field(s)
The field(s) against which the command is run. Certain commands can only be run against specific field types, either character,
numeric, or date.
Command filter
A filter local to the command that is active only while the command is running. Once the command has completed execution, the
filter becomes inactive.
More tab
Key field
Subtotaled numeric field
Command filter
The Output Tab
Output
Output type
Output name
Command
Toolbar Button
VERIFY
Key field(s)*
Comments
C, N, D
Record-based
Counts the number of records in a table and documents the result in the log.
The most recent count result is stored in the variable COUNT1.
Totals the selected numeric field and documents the result in the log. The
most recent total result is stored in the variable TOTAL1.
N, D
Confirms record counts, control totals (numeric), date bounds, negative and
positive numeric values, means, and bounds. Documents results in the log.
Generates multiple variables (see list below).
COUNT
TOTAL
STATISTICS
* C=Character N=Numeric D=Date
MAX1
HIGH1
MIN1
LOW1
Most recent
Oldest
STATISTICS Shortcuts
To isolate the top ten transactions by value, run STATISTICS on the numeric field with the number of high/low parameter set to 10. Then run the EXTRACT
command with the command filter name of value field>=HIGH1
To isolate the ten oldest transactions, run STATISTICS on the transaction date field with the number of high/low parameter set to 10. Then run the EXTRACT
command with the command filter name of transaction date field>=HIGH1
Command
Toolbar Button
CLASSIFY
Key field(s)
Comments
SUMMARIZE
STRATIFY
CROSS-TABULATE
AGE
Example of blanks
occurring in the
GL_ACCT_ID
column
Drill down on
underlined value to
view records with
that value
Percent of Field:
AMOUNT for the row divided by the
AMOUNT total: 7,941.99/6,898.622.40 =
0.12%
Percent of Count:
Count for the row divided by the Count
total: 8/10,728 = 0.07%
10
Identifying Outliers
Outliers are transactions that occur outside of reasonable expectations. These expectations are usually, but not always, baseGRQWKHWUDQVDFWLRQVPDWHULDOLW\2WKHU
types of outliers can be based on the age of the transaction, the volume (units), unit value (price), or classification codes such as vendors, product numbers/classes,
or geographic regions. Outliers can also be based on combinations of multiple parameters, such as a very large transaction in a geographic region where the
average transaction is relatively small.
Numeric fields: Run STATISTICS to get an overall picture of the bounds of that field. Then run STRATIFY to see the number and materiality of the transactions
based on size ranges. Drill down from the screen output to isolate the outliers with a view filter.
Date fields: Run STATISTICS to get an overall picture of the period covered by the transaction data. Then run AGE to see the number and materiality of the
transactions based on age ranges. Drill down from the screen output to isolate the outliers with a view filter.
Character fields: Run CLASSIFY against the specific field to identify the number and materiality of the transactions based on that field. If there are any codes that
are not recognizable, drill down from the screen output to isolate the transactions associated with those codes.
Multiple fields: For character and date combinations, use SUMMARIZES. For character field combinations, use SUMMARIZE or CROSS-TABULATE. If you want to
use a command that is designed for character fields against a date or numeric field, use conversion functions such as STRING() or DATE() to create computed
character fields. You can also create filters with multiple conditions to identify outliers with specific characteristics.
11
Toolbar button
EXTRACT
JOIN
RELATIONS
Key field(s)*
Output
Record- or
field-based.
New ACL table containing the specified records/fields extracted and appended from the
original tables.
C, N, D
C, N, D
None. RELATIONs are applied to the current table. Fields from related tables can be used
in computed fields, filters, and commands in the current table.
EXTRACT
The EXTRACT command allows you to isolate specific records or to combine records from multiple tables into one master table.
Combining Records
You may often receive data from multiple time periods or from multiple locations that you wish to combine into one master file. You can do this by selecting the
Append option on the More tab when running the EXTRACT command from each source table to the master table. In the example below, you would combine the
January, February, and March transactions to create the YTD table.
Record-based Extract/Append: Ensure that table layouts are
YTD
identical in the source file and the destination file. The fields
Jan
must have the same length and the same physical order.
Feb
Mar
12
JOIN
The JOIN command compares two tables (referred to as Primary and Secondary) and results in either matched or unmatched records based oQWKHXVHUVSDUDPHWHU
selection. The two tables must have at least one field in common, and that common field must be of the same type (CND) and length in both tables. When you join
two tables, ACL automatically harmonizes the key fields in two situations:
x
x
You select character key fields of different lengths
This feature simplifies certain kinds of joins and reduces the associated labor. For example, when using key fields such as social security number or telephone
number, when one key field contains numbers and punctuation formatted as character data (555-44-3322), and the other contains only numbers formatted as
numeric data (555443322), you can perform a standard join without needing to first manually harmonize the fields using functions.
JOIN Examples
In the examples below, we will be comparing a payroll file to an active employee master file for different types of tests.
13
The first five Join options on the More tab are many-to-0ne in nature. This means that if there are any duplicate instances of the key field in the Secondary table
(such as the employee number), the first match encountered in the Secondary table will be used and the second will be ignored. The sixth Join is many-to-many in
nature and all possible matches will be written to the output file.
RELATIONS
The RELATIONS command links (or relates) multiple tables to a parent table (usually a transaction table) for multiple lookup capability. This allows data columns to
be compared across tables.
In the purchasing example shown below, four tables (Payments, Purchase Orders, Standard Price List and Vendors) have been directly related to the Invoices table,
The Employees table is indirectly related to Invoices via the employee number field in the Purchase Orders table.
These relations will allow the following tests to be executed in the Invoices
table:
14
The Expression Builder includes the following user interface elements:
1.
Expression text box Use this text box to create a new expression or edit an existing expression. You can type the required syntax for the expression,
and use the lists and buttons in the dialog box to enter required information. When you use the controls on the dialog box, the information is added at the
current cursor position in the Expression text box.
2.
Verify button Click this button to verify the syntax of the statement in the Expression text box.
3.
Save As text box Enter a name for the expression you are creating or editing. The expression will be saved with this name when you click OK.
4.
Available Fields list Lists all of the data fields and computed fields in the selected table. Double-click a field entry to add it to the Expression text box.
5.
From Table drop-down list If the table is related to one or more other table, you can select any of the related tables from the drop-down list. The
expression can contain fields from more than one related table.
You can build expressions with fields from related tables, even if those fields do not appear in your current view. You can also build filters that include
fields from related tables and see the results in your view, whether or not you add the fields from the related tables to your view.
6.
Operator and Date buttons Click the buttons in this area to add operators to, or select dates to add in, the Expression text box.
7.
Filters list Lists all of the filters associated with the selected table. Double-click a filter entry to add it to the Expression text box.
8.
Variables list Lists all of the variables associated with the selected table. Double-click a variable entry to add it to the Expression text box.
9.
Functions drop-down list Lists function categories that can be used to filter the functions displayed in the Functions list.
10. Functions list Lists the functions available in ACL and their required syntax. Optional parameters are enclosed in angle brackets (< >). Double-click a
function to add it to the Expression text box. Depending on the type of function, the parameters can be constants, field names, or expressions, which may
include other functions.
11. Paste Parameters checkbox If this checkbox is selected, the function is copied to the Expression text box with named placeholders for each
parameter. If the checkbox is not selected, only the function name, including opening and closing brackets, is copied to the Expression text box.
15
Filters
You can apply a
named or ad hoc filter
to a view to limit the
records displayed in
the view. When a filter
is applied to a view,
only the records
included in the view
are included in
analytic operations
applied to the view.
For this reason, these
types of filters are
referred to as global
filters. You can only
apply one filter to a
view at a time, but you
can combine existing
filters in your
expression using the
AND and OR
operators. Document
number of exceptions
in the log by running
Count while the filter
is active. Isolate
filtered records in a
separate table by
using Extract with
command filter.
Syntax: The minimum
required syntax for
any filter is field-
operator-string/value.
Character: LastName
6PLWK
Numeric: Amount >
100000
Date:
TransDate
<= `20060101`
Note the required
formatting for each
data type. You can
combine, group or
exclude multiple
criteria by using AND,
OR, NOT and ().
Categories
View Filter
All commands
will be executed
against filtered
records when a
view filter is
active.
Creation point
Edit View Filter button opens the Expression Builder.
Quick Filter
Based on cell
values in the
view.
Select and right-click cell(s) in view. Resulting view filter can be edited in the Expression Builder.
Command or
Local Filter
Executes
command
against filtered
records, after
which filter is
inactivated.
IfEXWWRQLQFRPPDQGGLDORJ2SHQVWKH([SUHVVLRQ%XLOGHU
16
Types of
expressions
Computed
Fields
Virtual data based on
a formula. Added
permanently to table
layout when named.
Can be based on
fields within the
current table and in
any related tables.
Result data types: C,
N, D
Commands:
Commands can be
run against computed
fields in the same way
that they can be run
against physical data
fields.
Categories
Creation point
Unconditional
Edit table layout >> Add a New Expression
Conditional
Important: If you are working with a very large number of records (e.g., more than 100,000) you may get a time-out message when imposing a view filter on the data.
This type of filter is known as a thin filter as it is looking for a very small number of records in a very large table. To avoid time-outs, you can:
1. Extract the desired records to a separate table with a local filter in the command dialog IF box.
2. Re-set the Redraw Seconds option to a higher number in the View tab in Tools>Options. This is not considered a best practice as it is less efficient.
17
18
Category
Examples
Conversion
Date
Logical
Wild-card search, search for multiple matches, isolate range of records, test data pattern for consistency, test for blank entries.
Math
String
Other
Tag records with record number for tracking, compare values between records (up or down).
Name
Last
First
Middle
Andrew Jacobs
Jacobs
Andrew
0\UWOH(XQLFH2'RQQHOO
2'RQQHOO
Myrtle
Eunice
Last Name:
63/,71DPH2&&856$//75,01DPH
First Name:
63/,71DPH
Middle Name: Default value: 63/,71DPH2&&856$//75,01DPH
Condition:
2&&856$//75,01DPH
Value:
Filter Example
Input validation is the process by which a system tests user inputs for appropriateness before being accepted by a system. Legacy systems tend to have weak input
validation, and additional ad hoc testing is often necessary to validate user inputs. One example is an identification number that should follow a consistent pattern
and format, such as a social insurance number or a social security number. The MAP() function can be used to test for content and format and will identify any
records where that field is not consistent with the requirements.
In this example, the required format is Alpha-Number-Slash-Number-Number, such as k3/72. The filter should search for the records where the field does not match
the format:
ID Number
Filter Result
a1/22
b518
33/y6
z4/93
19