Data Analysis Technology for the Audit Community

 

DATAS for SAS

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Last-Two Digits

            Last_two.sas provides a complete analysis (in the same format as Digitnum.sas) of the last-two digit frequencies.  The Last-two digits test is discussed in the Summary.

The setup lines are as follows:

filename analyze 'c:\Testdata\census1990.txt'  ;

***********************************************;

*Program Options                               ;

***********************************************;

options nocenter                               ;

***********************************************;

*This test is intended for positive integers   ;

*equal to 10.00 and higher                     ;

*Program will strip away all digits to the     ;

*right of the decimal point and will delete all;

*numbers less than 10.00.

***********************************************;

***********************************************;

*Read Data File and Print First Page           ;

***********************************************;

data one                                ;

 infile analyze delimiter=',' dsd       ;

 input field                            ;

 if field lt 10 then delete             ;

 field = int(field)                     ;

 keep field                             ;

 run                                    ;

            This test is not usually appropriate for dollars and cents and consequently the test file for Last_two.sas is census data from the TestData directory.  If users want to analyze dollars and cents a solution would be to multiply all the numbers in field by 100.

            The field=int(field) line essentially strips all digits to the right of the decimal point from the numbers.  The last-two digits are forced to be the tens and units amounts of any number.

            The output graph is in the rough format of SAS/Base graphs.  Users can export the counts to Excel by using the ToExcel.sas routine and inserting it in the Last-Two.sas program

            The output includes an Audit Target Summary.  This table lists the last-two digit combinations in the order of descending Z-statistics.  The last-two digit combinations at the top of the Table have the highest level of deviations from the expected proportions.

Round Numbers

            Roundnum.sas provides a complete analysis of the proportions of the numbers that are round numbers.  Round numbers are those numbers divisible by 10, 25, 100, and 1000 without leaving a remainder.  The Round Numbers test is discussed in the Summary.

The setup lines are as follows:

filename analyze 'c:\Testdata\census1990.txt'  ;

***********************************************;

*Program Options                               ;

***********************************************;

options nocenter                               ;

***********************************************;

*This test is intended for positive integers   ;

*equal to 10.00 and higher                     ;

*Program will strip away all digits to the     ;

*right of the decimal point and will delete all;

*numbers less than 10.00.

***********************************************;

***********************************************;

*Read Data File and Print First Page           ;

***********************************************;

data one                                ;

 infile analyze delimiter=',' dsd       ;

 input field                            ;

 if field lt 10 then delete             ;

 field = int(field)                     ;

 keep field                             ;

 run                                    ;

            This test is not usually appropriate for dollars and cents and consequently the test file for Roundnum.sas is census data from the TestData directory.  If users want to analyze dollars and cents a solution would be to multiply all the numbers in field by 100.

            The field=int(field) line essentially strips all digits to the right of the decimal point from the numbers.  This means that numbers such as 700.00 and 700.64 would both be calculated to be multiples of 100.

 

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Mark J. Nigrini Ph.D.

55 Heath Court, Pennington, New Jersey, 08534

Tel: (609) 303-0533  E-mail: mark_nigrini at msn dot com