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Computer-Assisted Audit Techniques

Course Description

Print-friendly Course Description and Outline

​Today’s internal audit environment requires that auditors understand data analysis, sampling and analytics, data analytics tools and techniques, as well as be experienced with audit command language (ACL). This course is a joint effort between The IIA and Deloitte & Touche, and covers such topics as data manipulation and management terms, common data formats and structures, ACL navigation, ACL scripts, and data sampling.

Course Duration: 2 day(s)
CPE Hours Available: 16
Knowledge Level: Basic
Field of Study: Computer Science


Advance Preparation: 


Delivery Format: On-site Training (Group-Live)

​Data Analysis Project Preparation

  • Technical issues (data file formats, transporting data, etc.)
  • Data manipulation and management terms (keys, indexing, normalization, etc.)
  • Common data formats and structures (fixed, variable, packed decimal, zoned, etc.)
  • Data analysis terms

Tools Overview

  • Background of common tools used
  • Demonstrate key functionality of common tools, including Monarch, SAS, Microsoft Access, and ACL

ACL Overview

  • Conducting analysis
  • Viewing results
  • Table layouts
  • Viewing filters

Data Sampling

  • Fundamental sampling concepts and methodology
  • Timing and strategy
  • Sampling selection and process

ACL Navigation

  • Data menu items
  • Analyze menu items
  • Tools menu items

Importing Data into ACL

  • How ACL imports raw data files
  • Importing Excel files
  • Importing delimited files
  • Importing flat files
  • Importing reports

ACL Scripts

  • What is a script?
  • Using ACL Script Recorder
  • Manually editing a script
  • Creating scripts

Data Sampling

  • Fundamental sampling concepts and basic steps
  • Primary sampling methods, descriptions, and comparison
  • Case study

​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

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