History of Computer Auditing

• CAATS, CAATTS
– Embedded CAATs (Computer Logs)
– Test Data Techniques
– Integrated Test Data Techniques
– Generalised Audit Software (GAS)
• ACL
• IDEA
• Excel
• Access
• Internally Developed Software
 •Banking Application
Audits •Accounting Package
BPA
ACL •Billing Software
•ERP

Obtains •Oracle
Data via RDBMS •Sybase
ODBC •SQL Server
•DB2

•UNIX
•Windows Server
NOS •Linux
•OS390

Open database
connectivity
 Who is ACL?
• Global Business Assurance Analytics
(BAA) Leader
• Leader in audit, controls testing, &
compliance
technology solutions
• 20 years in operation
 Who Uses ACL?
• Auditors • Financial management
– Internal: IT, financial, • Fraud examiners & forensic
& operational
– External: Big 4 & accountants
regional leaders • Compliance officers
– Government: Federal,
regional, & local
• Controls professionals
• C-level management
 Who Uses ACL?
Fortune 100 Companies 92%

Fortune 500 Companies 71%

Global 500 Companies 64%

External Audit : Big 4 Audit firms 100%

US Government: Federal & 49 states 98%

PERCENTAG
0 20 40 60 80 100
E

170,000+ licenses in 130 countries

10,000+ customer organizations
 Training Modules
1.Fundamentals
2.Data Access
3.Expressions
4.Data Integrity Verification
5.Data Analysis
6.Reporting Results