Overview of Caats Figure 1 - Approaches To Use Caats: Caats - Using Ms Excel Training Manual May 2008

CAATs – Using MS Excel Training Manual
May 2008
OVERVIEW OF CAATS
Figure 1 - Approaches to use CAATs
Information Systems Audit Division, OAC, LGS Professional Development Sector

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OPENING/IMPORTING FILES
Figure 2 - File–Open Menu.
Figure 3 – Open dialogue box showing the CAATS_2007 folder and sub-folders.

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Figure 4 - Open dialogue box showing the Lecture Exercise Files folder with the Microsoft
Office Excel Files.
Figure 5 – Open dialogue box with all files in the Lecture Exercise Files folder.
.

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Figure 6 - INVOICE.DBF file opened.

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Figure 7 - Window - Arrange function to display files simultaneously.
Figure 8 - The Arrange Windows dialogue box.

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Figure 9 - COLLECT.DBF, CUSTMAST,DBF and INVOICE.DBF simultaneously opened

through Window-Arrange function.
Figure 10 - The Save as dialogue box with the Save As type list opened showing
Microsoft Office Excel Workbook option.

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Figure 11 - The INVOICE File in Microsoft Office Excel Workbook format. Notice the
INVOICE File no longer include the >DBF extension name.
Figure 12 - Data–Import Menu.

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Figure 13 – Select Data Source dialogue box
Figure 14 - Select Data Source dialogue box with the EMPFILE.DBF to be imported to MS
Excel through the Data-Import function.

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Figure 15 - Import Data dialogue box showing the cell address where the data to be
imported will be placed.

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Figure 16 - The EMPFILE.DBF imported to MS Excel with the External Data bar
displayed.

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Figure 17 - Save As dialogue box to save the imported EMPFILE.
OPENING AND IMPORTING A TEXT FILE TO MS EXCEL.
Figure 18 – Open dialogue box with the ORFILE (a text file).

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.Figure 19 – Text Import Wizard Step 1 of 3 dialogue box
Figure 20 – Text Import Wizard Step 2 of 3 dialogue box.

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Figure 21a - Text Import Wizard Step 2 of 3 (screen 1)
Figure 21b - Text Import Wizard Step 2 of 3 (screen 2)

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Figure 22 - Text Import Wizard Step 3 of 3 defining the column data format for
numbers
Figure 23 - Import Text Wizard Step 3 of 3 – removing unnecessary space or data from
a text file to be imported/opened to MS Excel

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Figure 24 - Import Text Wizard – defining column data format for date data.
Figure 25 – The ORFILE imported to MS Excel requiring adding the column headers
and formatting the Amount column.

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Figure 26 – The ORFILE with the column headers and formatted Amount column.
DATA PREVIEW THROUGH THE SORT FUNCTION
Figure 27 - Data Menu – Sort function

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Figure 28 - The SORT dialogue box.
Figure 29 - Sort warning dialogue box appears when data is a number formatted as text.

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Figure 30 – INVOICE file sorted on CUSTNO.
SYSTEMATIC RECORD SAMPLING TECHNIQUE USING MOD FUNCTION
MOD Function
Figure 31 - The Auto Fill button in A2
Auto fill button
Figure 32 - Copied data with the Smart Tag.
Smart tag

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Figure 33 - The Auto Fill Options box.
Auto Fill Options Box
Figure 34 - SAM_X_FLD in the INVOICE file with copied formula and

data.

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Figure 35 - Filter tags on column labels
Filter tag
Figure 36 - Filter list options box for SAM_X_FLD

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Figure 37 - The filtered INVOICE file showing the records at intervals of 5
DISPLAY/EXTRACT HIGH VALUE ITEMS THROUGH AUTOFILTER –

TOP 10
Figure 38 - The INVOICE File trom which High Value Items will be extracted.

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Figure 39 - INVOICE file with Filter tags. Filter tag
Figure 40 - Filter list/options on AMOUNT
Filter list/options

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Figure 41 - The Top 10 AutoFilter Box:
Figure 42 - INVOICE file showing the Top Ten filtered amount.
PRELIMINARY EVALUATION USING MS EXCEL WORKSHEET FUNCTIONS
Figure 43 – INVOICE File with the COUNT function applied in AMOUNT column.

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Figure 44 – INVOICE file showing the result of Count formula, at 874
Figure 45 - INVOICE File with the COUNTA function applied to PROD_CODE

column.
Figure 46 - INVOICE file showing the result of CountA formula, at 874.

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Figure 47 – INVOICE File with the SUM function applied to the AMOUNT column.
Figure 48 – INVOICE file with the result of SUM formula.
Figure 49 – INVOICE File after clicking the AUTOSUM icon.

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Figure 50 – INVOICE file with the AUTOSUM formula
Figure 51 – INVOICE file with the AUTOSUM result.
Figure 52 – Round function formula applied to 12345678.90 to round off to the nearest 1

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Figure 53 - 12345678.90 rounded to the nearest 1.
Figure 54 – 12345678.90 rounded to the nearest 10 with -1 num_digits
Figure 55 - 12345678.90 rounded to the nearest 10.

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Figure 56 – 12345678.90 rounded off to the nearest hundred with -2 num_digits
Figure 57 – 12345678.90 rounded off to the nearest hundred.

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Figure 58 – Formula for rounding off 12345678.90 to the nearest thousand presented in 5
digits.
Figure 59 – 12345678.90 rounded to the nearest thousand presented in 5 digits.

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Figure 60 – INVOICE File with the MAXIMUM function applied to AMOUNT column to
get MAXIMUM SALES
Figure 61 –INVOICE File with the Maximum Sales.Amount

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Figure 62 - INVOICE File with the MINIMUM function applied to AMOUNT column to
get MINIMUM SALES
Figure 63 - INVOICE File with the MINIMUM SALES

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Figure 64 - INVOICE File with the AVERAGE function applied to AMOUNT column to
get AVERAGE SALES
Figure 65 - INVOICE File with the AVERAGE SALES

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PREPARING DATA FOR EVALUATION USING FIELD MANIPULATION

FUNCTIONS
Figure 66 – COLLECT File to be used for field manipulation.
LEFT
Figure 67 – Left function formula applied to OR_NUMBER of COLLECT File to

get the Collection Officer Code.

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Figure 68 – The COLLECT File with the Collection Officer Code.
Figure 69 - The Collecting Officer code copied to the rest of the cells in
COLL_OFFICER column.

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MID
Figure 70 – MID function formula applied to OR_NUMBER of COLLECT File to

get the fund code.
Figure 71 - The COLLECT File with the Fund Code.

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Figure 72 - Fund Code copied to the rest of the cells in FUND_CODE column.
RIGHT
Figure 73 – Right function formula applied to OR_NUMBER of COLLECT File to

get the Official Receipt Series Numbers.

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Figure 74 - The COLLECT File with the Official Receipt number.
Figure 75 – The formula and corresponding Official Receipt number copied to the
rest of the cells in OR_SERIES column.

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CONCATENATE
Figure 76 – CUSTMAST file with the CONCATENATE function to come up with the full
address data..
Figure 77 - CUSTMAST file with the full address on the first blank cell of
FULL_ADDRESS column.

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Figure 78- The full address formula copied to the rest of the cells of FULL_ADDRESS,
filling this with the corresponding data.
FIELD SUMMARIZATION AND TRENDS ANALYSIS
SUB-TOTALS
Figure 79 - The Subtotal dialogue box .

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Figure 80 - Result of executing Subtotal on INVOICE File with INV_DATE as key.
Figure 81 - List buttons/options in subtotal result screen.
Figure 82 - Grand Total displayed after clicking in List buttons/options.

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Figure 83 - Subtotal displayed after clicking .
PROCEDURES TO COPY THE SUBTOTALS SUMMARY TO A NEW WORKSHEET
Figure 84 – The subtotals summary of INVOICE file based on PROD_CODE after clicking
list button 2

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Figure 85 - The highlighted subtotals summary after right clicking on it, showing the
functions list.
Figure 86 – The subtotals summary with the Edit menu showing the Go To function

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Figure 87 – The subtotals summary of INVOICE with the Go To

dialogue box after clicking Go To in Edit menu
Figure 88 – The Go To Special dialogue box with the visible Cells Only option

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Figure 89 – The subtotals summary of INVOICE copied to a new worksheet.
PIVOTTABLE AND PIVOTCHART REPORT
Figure 90 - PivotTable and PivotChart Wizard, Step 1 of 3 dialogue box.

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PREPARE THE PIVOT TABLE REPORT

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Figure 93 - PivotTable and PivotChart Wizard - Layout dialogue box.
Figure 94 - PivotTable and PivotChart Wizard - Layout dialogue box with layout
definition.

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Figure 95 - Layout definition with Count instead of Sum
Figure 96 - PivotTable Field dialogue box to change from Count to Sum
Figure 97 - PivotTable and PivotChart Wizard - Step 3 of 3 dialogue box.

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Figure 98 - The PivotTable Report.
Figure 99 - PivotTable Report with blank item.
List Button
Blank Item

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Figure 100 - PivotTable Report list of items including the blank.
Figure 101 - PivotTable Report without the blank item.

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CREATE THE PIVOTCHART REPORT AND PIVOTTABLE REPORT AT THE

SAME TIME.
Figure 102 - PivotTable and PivotChart Report. Step 1 of 3 dialogue box.
Figure 104 - Microsoft Excel prompt whether to base new report on existing PivotTable

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Report or not.
Figure 106 - PivotTable and PivotChart Wizard - Layout dialogue box.

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Figure 107 - Layout definition to prepare PivotChart and Pivot Table at the same time

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Figure 109 - PivotTable Chart and Pivot Table Report – PivotTable Chart portion
displayed first.

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Figure 110 - PivotTable Chart and Pivot Table Report . The Pivot Table report portion
after clicking Sheet2 tab

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GROUP DATES IN A PIVOT TABLE
Figure 111 - A PivotTable Report with the PivotTable functions list box and the Group
and Show Detail – Group option
Figure 112 - The PivotTable Report with the Grouping dialogue box.

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Figure 113 - The INVOICE Pivot Table Report Grouped by Months.

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PROCEDURES TO COPY THE PIVOT TABLE SUMMARY TO A NEW WORKSHEET
Figure 114 – The grouped pivot table highlighted excluding the grand total for the purpose
of copying,
3.

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Figure 115 – The highlighted Pivot Table Report with the Copy option.

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Figure 116 – The pivot table data without the Grand Total and showing borders copied and
pasted on a new worksheet
Figure 117 – The pivot table data with the Borders icon.
Borders icon

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Figure 118 – The copied pivot table data after removing the borders.
CREATE A CHART OUT OF A PIVOTTABLE
Figure 119 - PivotTable Report with the Pivot Table Bar.
Chart wizard icon

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Figure 120 - Pivot Table Chart created from an existing Pivot Table Report
CUSTOMIZE THE CHART
Add Chart Title
Figure 121 - The Chart Wizard – Step 1 of 4 –Chart Type dialogue box

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Figure 122 - The Chart Wizard – Step 3 of 4 – Chart Options dialogue box
Figure 123 - Preview of chart title added to Pivot Chart

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Add Data Labels
Figure 124 - Chart Wizard – Step 3 of 4 – Chart Options dialogue box with open Data
Labels tab.
Figure 125 - The Pivot Chart with Chart Title and Data Label for Values .

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Change The Font Of Data Labels.
Figure 126 - Data Labels bordered on each side with black squares and the option bar
appears as shown below
Figure 127 - The Format Data Labels dialogue box.

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Figure 128 - Chart with Data Label Font Style and Size Changed
CHANGE THE CHART COLUMN COLOR
Figure 129 - The Format Data Series dialogue box.

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Figure 130 - The Pivot Chart with data labels and column color changed
CHANGE THE CHART BACKGROUND.
Figure 131 - Chart background option bar.

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Figure 132 - Format Plot Area dialogue box.
Figure 133 - Plot Area with Color

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REMOVE COLOR ON PLOT AREA.
Figure 134- Plot Area Without Color
CHANGE THE CHART STYLE FROM COLUMN CHART TO PIE CHART.
Figure 135 -The Pie Chart

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ADD THE CHART TITLE TO A PIE CHART
Figure 136 - Chart Wizard – Step 3 of 4 – Chart Options dialogue box, with active Chart
Title box
ADD DATA LABELS TO THE PIE CHART
Figure 137 - Pie Chart Data Labels dialogue box.

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CUSTOMIZE THE CHART TITLE AND DATA LABELS
Figure 138- The Pie Chart with Customized Title and Data Labels

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CONSOLIDATE MULTIPLE FILES USING PIVOT TABLE
Figure 139 - PivotTable and Pivot Chart Wizard – Step 1 of 3 dialogue box
Figure 140 - PivotTable and Pivot Chart Wizard – Step 2a of 3 dialogue box

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Figure 141 - PivotTable and Pivot Chart Wizard – Step 2b of 3 dialogue box
Figure 142 – PivotTable and PivotChart Wizard Step 2b of 3 range definition bar with
the range definition done.

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Figure 144- PivotTable and Pivot Chart Wizard – Step 2b of 3 dialogue box with
consolidation range definitions
Figure 145- PivotTable and Pivot Chart Wizard – Step 2b of 3 dialogue box
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with range definitions
with the page field definitions

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Figure 147 - The Consolidated Trial Balance showing Count of Value

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Figure 148 - The Pivot Table Field dialogue box to change Count of Value to Sum
of Value

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Figure 149 – The Consolidated Regional Trial Balance with Credit, Debit and Grand
Total amounts.

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Figure 150 - PivotTable menu showing the Table options and the PivotTable
Options dialogue box to remove Grand Total for Rows

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Figure 151 – Consolidated Trial Balance without the Grand Total column.

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Figure 152 - The Consolidated Trial Balance with Pivot Menu function options to move the
Debit and Credit columns to proper order.

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Figure 153 - The Consolidated Trial Balance with the Debit and Credit amounts shown

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Figure 154 – The Page Field list box showing the page field labels of the consolidated
trial balances.

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Figure 155 - The Page Field for Region 1 with the debit and credit totals to be checked
against the unconsolidated Region 1 Trial Balance.totals.

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Figure 156 - The Page Field for Region 1I with the debit and credit totals to be checked
against the unconsolidated Region 1I Trial Balance.totals.

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Figure 157 - The Page Field for Region II1 with the debit and credit totals to be checked
against the unconsolidated Region II1 Trial Balance.totals.

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DETERMINING GAPS AND DUPLICATES
IF
Figure 158 – IF formula applied to INVOICE using PROD_CODE = Product Code 03 as

condition to return Product Code 03.

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Figure 159 – IF formula using PROD_CODE = “03 returns 03 Product codes to a new
list.

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COUNTIF
Figure 160 – COUNTIF formula applied to conduct conditional test count in INVOICE
using Product Code 03.
Figure 161 - COUNTIF applied to INVOICE resulted to count of Product Code 03 at 39.
SUMIF
Figure 162- SUMIF formula applied to conduct conditional test in summation of INVOICE
using Product Code 03.

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Figure 163 – SUMIF applied to INVOICE resulted to test for existence of Product Code 03
and summation of sales of all products with 03 Product Codes.
GAPS TEST PROCEDURES
Figure 164 - the INVOICE File with the inserted columns GAPS, IND,
MISSING_FROM and MISSING_TO and the formula for Gaps indicator added.

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Figure 165 - The INVOICE file with the formula for determining the
Missing_From element of gap items in Invoice Numbers.
Figure 166 - The INVOICE file with the formula for determining the Missing_To
element of gap items in Invoice Numbers.

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EXTRACT MISSING ITEMS USING FILTER (CUSTOM AUTOFILTER)
Figure 167 - Custom AutoFilter dialogue box to filter the gaps in Invoice Number
Figure 168 - Custom auto filter with criteria for filtering the INVOICE Gaps

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Figure 169 - The filtered data showing the missing series numbers in
MISSING_FROM and MISSING_TO columns of the INVOICE File.
DUPLICATES TEST PROCEDURES - INVOLVING NUMBERS
Figure 170 - The INVOICE File showing the inserted column DUP_IND and formula
for determining duplicate invoice numbers

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Figure 171 - Invoice File showing some of the duplicate invoices with the
corresponding duplicate indicators
EXTRACTING DUPLICATE ITEMS USING ADVANCED FILTER
Figure 172 – The INVOICE file column headers and the criteria for extracting
duplicate invoices.

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Figure 173 – The INVOICE file and the Advanced Filter function
Figure 174 - The Advanced Filter dialog box. Criteria Range Icon

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Figure 175 – The highlighted criteria range and the Advanced Filter – Criteria Range
bar.
Criteria Range Icon
Figure 176 – The Advanced Filter dialogue box, tagged on the Copy to another location
option
Copy to range icon

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Figure 177 – The Advanced Filter – Copy to bar showing the location of data to be
filtered from INVOICE
Figure 178 – The Advanced Filter dialogue box ready for completing the Advanced
Filter function.

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Figure 179 – The filtered INVOICE data showing the duplicate invoices.
DUPLICATES TEST PROCEDURES - INVOLVING NAMES AND OTHER TEXT

DATA.
Figure 180 – Sample of EMPFILE data with duplicate EMPNAME.with the added columns
DUP_IND1 and DUP_IND2..

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Figure 181 – The EMPFILE data with the formula for deriving the value of DUP_IND1 as
first duplicate indicator for text duplicates.
Figure 182 - The EMPFILE data with the formula for deriving the value of DUP_IND2 as
second duplicate indicator for text duplicates.
Extracting Duplicate Items Using Advanced Filter
Figure 172 – The EMPFILE column headers with the criteria for filtering duplicate
employee names indicated as 1 under DUP_IND1 or 1 under DUP_IND2.

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Figure 183 – The Data/Filter/Advanced Filter menu executed with the highlighted
EMPFILE.
Figure 184- The Advanced Filter dialog box.
Criteria Range Icon
Figure 185 - The Criteria Range for filtering duplicate employee names defined.
Criteria Range Icon

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Figure 186 – the Advance filter dialogue box waiting for next move to copy filtered
data to another location.
Figure 187 - The Advanced Filter – Copy To range is automatically defined.

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Figure 188 – The Advanced Filter dialogue box showing the defined location of filtered
data in EMPFILE I5 as indicated in the highlighted cell.

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Figure 189 - The duplicate records filtered from the EMPFILE file.

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ADD AUDIT NOTES THROUGH CELL COMMENTS
Figure 190 – The Comment options.
Comment Options

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Figure 191 – Comment box showing the action to be taken – “Verify from Sales
Invoice “ and the Comment Date and Time.

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JOIN DATA FILES
Figure 192- The INVOICE_JOIN file to be used for joining

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Figure193- The COLLECT_JOIN file to be used for joining.

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Figure 194 - The INVOICE_JOIN file and COLLECT_JOIN file displayed

simultaneously.
Figure 195 - The formula being created to join the value of AMOUNT in the
COLLECT_JOIN to the ORAMOUNT field in INVOICE_JOIN

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Figure 196 - The INVOICE _JOIN showing the value in OR_AMOUNT cell after
correctly entering the formula for joining INVOICE_JOIN and COLLECT_JOIN.
Figure 197 - The joined value in INVOICE_JOIN ready to be copied to the rest of the
cells in OR_AMOUNT field.
Fill handle button

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Figure 198 - The OR_AMOUNT field in INVOICE_JOIN filled with the necessary
collection amount values.
Extract the Unpaid Invoice:
Figure 199 - The INVOICE_JOIN with filter tags in the column labels.
Filter tag

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Figure 200 - The INVOICE_JOIN with the Filter List open in OR_AMOUNT.
Figure 201 - the INVOICE_JOIN filtered on the OR_AMOUNT showing 0 values

only, meaning, no collection has been received for these invoices.

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Figure 202 - The filtered INVOICE_JOIN highlighted in preparation for copying the
same to a new worksheet.
Figure 203 - The filtered INVOICE_JOIN being prepared to be copied to a new

workbook.
New Workbook

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Figure 204 - The filtered INVOICE_JOIN copied to a new workbook and showing
only the unpaid invoices.

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AGING PROCEDURES
Figure 205 - The RECIVABLE file highlighted on INV_DATE in preparation for

formatting of the invoice date and the Format/Cells function activated.
Figure 207 - The Format Cells dialogue box displayed.

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Figure 207 - The Format Cells dialogue box showing the Date – Type options.

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Figure 208 - The RECEIVABLE file with the INV_DATE formatted.
Figure 209 - The RECEIVABLE File with the inserted columns RECKON_DATE and
AGED_DAYS

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Figure 210 - The RECEIVABLE file with the date 12/31/2006 supplied on all cells
in the RECKON_DATE column
Figure 211 - The RECEIVABLE File showing the AGED_DAYS, i.e., the number of days
(in date format) from the Invoice Date to the Reckoning Date/Aging Date.

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Figure 212 - The number of days in date format has been formatted as General showing the
actual number of days.
Figure 213 - The AGED-DAYS column of RECEIVABLES showing the number of days
from the Invoice Date to the Reckoning /Aging Date.. 12/31/2006.

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ALTERNATIVE PROCEDURES TO PERFORM AGING
Figure 214 - The RECEIVABLES File with the inserted column DATE_DIF, showing the
formula for obtaining the number of days from Invoice Date to Aging date using the
DATEDIF (date difference) function , an alternative way to perform aging of accounts.
Figure 215 - DATE_DIF column in RECEIVABLES File showing the same result as in
obtaining the AGED_DAYS.

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CATEGORIZE THE OUTSTANDING UNPAID INVOICES
Figure 216 - The RECEIVABLE File showing the category of Accounts Receivable from
Legal Action to Current, Overdue Demand Letter and Legal Action.

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Figure 217 - Receivable File with the Remarks Column.
Figure 218- Conditional Formatting screen with three conditions.

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Figure 219 - Receivable File with Conditional Format on the Remarks column.

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E-AUDIT WORK PAPERS AND REPORTS
Figure 220 – The columns of INVOICE DUPLICATES File not accommodated in one page,
the AMOUNT column being included in Page 2.

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SET UP PAPER ORIENTATION
Figure 221 - The Page Set Up - Page Tab dialogue box together with the
Margins, Header/Footer and Sheet Tabs
Figure 222 - Page Setup – Page Tab with Scaling adjusted to 95%

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SET PAGE MARGINS
Figure 223 – The Page Setup – Margin tab dialogue box with default settings.
Figure 224 -The Page Set Up – Margins Tab with the Top margin adjusted to
1.5 and checked on the Center on Page Horizontally

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CREATE CUSTOM HEADERS AND FOOTERS
Figure 225 - The Page Setup – Header/Footer dialogue box .
Figure 226 - The Header dialogue box.

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Figure 227 – The Print Preview screen showing the header definitions with the COA and
Auditee logo overlapping the work paper/report data.
Figure 215 - The header and footer definitions are shown on the Header Preview Box.

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Figure 228 - The Header definition box with the Picture Format icon activated to enable
editing of the pictures included in the header.
Figure 229 – Format Picture dialogue box with adjusted COA Logo size

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Figure 230 - Format Picture dialogue box with adjusted Auditee logo size
Figure 231 – Print Preview of the Header definitions as adjusted .

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Figure 232 - The Footer dialogue box ready to accept footer definitions.
Figure 233 - The Footer dialogue box with footer definitions

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Figure 234 – Preview of the header and footer definitions at the Header/Footer
dialogue box.

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Figure 235 – Full view of the Header and Footer definitions and data at the Print Preview screen.

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Figure 236 –The INVOICE DUPLICATES worksheet.

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WORKSHEET DEFINITIONS / ADJUSTMENTS
Figure 237 - The Page Setup-Sheet dialogue box.
Figure 238 - Page Set Up - Rows to repeat at top dialogue box together with the rows to
be included as rows to repeat at each page of the work paper/report.

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Figure 239 - Column Labels highlighted to serve as the rows to repeat in each page of
the work paper/report.
Figure 240 – The Comment print options box.

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Figure 241 – Print preview of the worksheet/report showing the comment on the worksheet.

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Figure 242 –The Cell comment displayed at page 2, end of sheet of Print preview screen

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May 2008
HANDS-ON EXERCISES:
1. Import the following files from c:\Region3_hands_on to c:\yournamedir

a. Bill.dbf- (excluding particular column)
b. Collection.dbf
c. Deposit.dbf
d. Empfile.dbf
e. Debtor.dbf
2. Using Empfile execute the following functions:

a. Insert a column that will contain the name of employees in the following
format (Last Name, First Name MI.).
b. Count the number of active and inactive employees.
c. Determine the total basic pay of all active employees.
3. Using the imported files, perform the following:

a. Sort bills by billno and collections by orno.
b. Check for duplicate records on collection and bill files.
c. Determine completeness of records in the collection file.
d. Determine if all collections for the day were deposited the following day.
Provide a column for remarks that will indicate undeposited collections or
over remittances.
e. Insert a cell comment for collection not deposited on the following day by
indicating the date of deposit.
f. Change the font color to red for collections which did not tally with the
deposited amount(s).
g. Determine uncollected accounts as of June 30, 2004. Perform aging of these
accounts. Insert column for remarks and indicate the corresponding
comments as follows:
i. 90 days and below Current
ii. 91 days to 120 days Past Due
iii. 121 days to 180 days For Demand Letter
iv. 181 days and over For Legal Action
h. Extract all accounts with remarks “For Demand Letter” in a separate sheet
and get the names and addresses of debtors from the debtor file. Delete
unnecessary columns.

COMMISSION ON AUDIT
183
May 2008
Structure for table: BILL.DBF

Number of data records: 54
Date of last update: 11/10/04
Field Field Name Width Type Decimal

1 BILLNO 12 Character
2 BILLDATE 8 Date
3 DEBTOR 7 Character
4 BILLAMT 14 Numeric 2
5 PARTICULAR 50 Character
Structure for table: COLLECTION.DBF


1 ORNO 7 Character
2 ORDATE 8 Date
3 ORAMT 14 Numeric 2
4 PAYOR 7 Character
5 BILLNO 12 Character
Structure for table: DEPOSIT.DBF


1 DEPNO 7 Character
2 DEPDATE 8 Date
3 DEPAMT 14 Numeric 2

COMMISSION ON AUDIT
184
May 2008
Structure of table: DEBTOR.DBF


1 DEBTOR 7 Character
2 DEBTORNAME 50 Character
3 TIN 12 Character
4 ADDRESS 70 Character
Structure for table: EMPFILE.DBF


1 EMPNO 7 Character
2 LNAME 20 Character
3 FNAME 30 Character
4 MNAME 20 Character
5 BDAY 8 Date
6 EMPSTAT 1 Logical
7 BASIC 12 Numeric 2

COMMISSION ON AUDIT
185

Overview of Caats Figure 1 - Approaches To Use Caats: Caats - Using Ms Excel Training Manual May 2008

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Overview of Caats Figure 1 - Approaches To Use Caats: Caats - Using Ms Excel Training Manual May 2008

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CAATs – Using MS Excel Training Manual

Figure 1 - Approaches to use CAATs

Information Systems Audit Division, OAC, LGS Professional Development Sector

Figure 2 - File–Open Menu.

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Information Systems Audit Division, OAC, LGS Professional Development Sector

Figure 6 - INVOICE.DBF file opened.

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Figure 7 - Window - Arrange function to display files simultaneously.

Figure 8 - The Arrange Windows dialogue box.

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Figure 9 - COLLECT.DBF, CUSTMAST,DBF and INVOICE.DBF simultaneously opened

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Figure 12 - Data–Import Menu.

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Figure 13 – Select Data Source dialogue box

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Information Systems Audit Division, OAC, LGS Professional Development Sector

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Figure 17 - Save As dialogue box to save the imported EMPFILE.

OPENING AND IMPORTING A TEXT FILE TO MS EXCEL.

Figure 18 – Open dialogue box with the ORFILE (a text file).

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.Figure 19 – Text Import Wizard Step 1 of 3 dialogue box

Figure 20 – Text Import Wizard Step 2 of 3 dialogue box.

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Figure 21a - Text Import Wizard Step 2 of 3 (screen 1)

Figure 21b - Text Import Wizard Step 2 of 3 (screen 2)

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Information Systems Audit Division, OAC, LGS Professional Development Sector

Information Systems Audit Division, OAC, LGS Professional Development Sector

DATA PREVIEW THROUGH THE SORT FUNCTION

Figure 27 - Data Menu – Sort function

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Figure 28 - The SORT dialogue box.

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Figure 30 – INVOICE file sorted on CUSTNO.

SYSTEMATIC RECORD SAMPLING TECHNIQUE USING MOD FUNCTION

Figure 31 - The Auto Fill button in A2

Auto fill button

Figure 32 - Copied data with the Smart Tag.

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Figure 33 - The Auto Fill Options box.

Auto Fill Options Box

Figure 34 - SAM_X_FLD in the INVOICE file with copied formula and

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Figure 35 - Filter tags on column labels

Figure 36 - Filter list options box for SAM_X_FLD

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Figure 37 - The filtered INVOICE file showing the records at intervals of 5

DISPLAY/EXTRACT HIGH VALUE ITEMS THROUGH AUTOFILTER –

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Figure 39 - INVOICE file with Filter tags. Filter tag

Figure 40 - Filter list/options on AMOUNT

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Figure 41 - The Top 10 AutoFilter Box:

Figure 42 - INVOICE file showing the Top Ten filtered amount.

PRELIMINARY EVALUATION USING MS EXCEL WORKSHEET FUNCTIONS

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Figure 44 – INVOICE file showing the result of Count formula, at 874

Figure 45 - INVOICE File with the COUNTA function applied to PROD_CODE

Figure 46 - INVOICE file showing the result of CountA formula, at 874.