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Seminar
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An
Introduction to Value-Added Data Analysis Techniques for Auditors
(using
Access or ACL or IDEA)
Day 1:
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08:30
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09:00
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Introduction
and Benford’s Law introduction
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09:00
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09:15
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Participant
and Instructor introduction
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09:15
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09:30
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Introduction
to data analysis
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09:30
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09:45
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Review
of Data analysis software available to the auditor
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09:45
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10:00
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Break
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10:00
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11:00
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Architecture
of Microsoft Access (Tables, Queries, Forms, Reports, etc.)
Features
of Access facilitating Data Analysis
Importing
data into Access
Architecture
of IDEA/ACL
Types
of Queries
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11:00
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11:30
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Loading
Nigrini Excel templates and test data files
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11:30
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12:30
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Lunch
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12:30
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02:00
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Hands-on
work, using test data sets
Importing
1990 and 2000 census data sets into Access/IDEA/ACL
Calculation
of Summary Statistics
Calculations
and preparation of Data Profile (based on Histogram)
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02:00
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02:15
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Break
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02:15
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04:15
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Hands-on
work, using test data set
Importing
accounts payable data set into Access/IDEA/ACL
Creating
calculated fields
Using
“Group By” and “Classify” features for Number Duplication
test
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04:15
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04:30
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Review
and discussion of results and any matters pertaining to the second
day session.
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Day 2:
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08:30
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08:45
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Short
case study on data analysis relevant to auditing
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08:45
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10:00
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Hands
on work, using test data sets
Identifying
Duplicate records
Identifying
Gaps in a sequence
Aging
records (based on dates)
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10:00
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10:15
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Break
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10:15
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10:30
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Open
for questions and discussion
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10:30
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11:30
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Hands-on
work, using test data set
Identifying
and listing the Largest subsets (vendors)
Extracting
a Random Sample of records
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11:30
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12:30
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Lunch
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12:30
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12:45
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Short
case study on data analysis relevant to auditing
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12:45
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01:00
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Demonstration
of Benford’s Law in action in Access/IDEA/ACL
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01:00
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02:30
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Discussion
of the powerful data analysis technique of Joining data sets
Hands-on
work, using test data sets
Using
a Join action to join results of 1990 and 2000 census
Performing
calculations based on 1990/2000 population numbers,
and
formatting output for neat presentation.
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02:30
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02:45
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Break
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02:45
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04:15
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Hands
on work, using test data sets
Miscellaneous
data analysis tasks, including
Extract,
Export, Sort, and Reporting
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04:15
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04:30
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Review
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This seminar can be tailored
to your organization's needs and software availability.
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