ACL and CAAT INFS6760

Learning About ACL™ – An Introduction for INFS6760 (I/T Security and Assurance)

and CAAT technology (Computer-assisted audit tools)

References:

· ACL™, see http://www.acl.com/ and http://www.acl.com/pdfs/ACL_Technology.pdf

· Price Waterhouse Coopers: “Internal Audit 2012,” at http://www.pwc.com/extweb/pwcpublications.nsf/docid/E5066FF9CA2ED6EC85257347007061F6 and http://www.pwchk.com/webmedia/doc/633305443662968204_ia2012_nov2007.pdf Commentary on this document at http://www.primenewswire.com/newsroom/news.html?d=127376 “PricewaterhouseCoopers 'Internal Audit 2012' Study Reveals Key Trends Likely to Reshape Internal Audit in the Next Five Years.” and CTP Partners, “Five Trends Reshaping the Internal Audit Function“: http://www.directorship.com/contentmgr/showdetails.php/id/10172

· Internal audit - Protivi Independent Risk Consulting: http://www.protiviti.com/portal/site/pro-us/menuitem.e5a489c907c01f910e7be810b7aebfa0

· ISACA, S. Anantha Sayana, “Using CAAT to support IS Audit”: http://www.isaca.org/Template.cfm?Section=Home&CONTENTID=16190&TEMPLATE=/ContentManagement/ContentDisplay.cfm

· AuditNet: N.Nagarajan I.A & A.S., “Case Study: Use of CAAT in audit of Long Term Deposit (Fixed deposit) accounts,” http://www.auditnet.org/articles/CAATT_Fixed_Deposits.htm

· ISECT Computer Audit FAQ, http://www.isect.com/html/ca_faq.html

· ITAUDIT, Jim Goldsmith, “Using Audit Tools, Part 3, Applications,” http://www.theiia.org/ITAudit/index.cfm?act=itaudit.archive&fid=61

· “Lotus Sandbox”(ACL™ audit tool): http://www-10.lotus.com/ldd/sandbox.nsf/ecc552f1ab6e46e4852568a90055c4cd/11f736c9d472b15885256996006d7458?OpenDocument&Highlight=0,security

· ACL Services Ltd., http://www.thefreelibrary.com/ACL+Services+Ltd-a0153309352

· ACL Activities: Merchant Category Codes (MCCs): http://www.irs.gov/irb/2004-31_IRB/ar17.html ; ISO 18245, see http://www.iso.org/iso/en/CatalogueDetailPage.CatalogueDetail?CSNUMBER=33365 and http://www.nato.int/shape/community/budfin/purchasing_card/standard_operating.htm and http://webstore.ansi.org/RecordDetail.aspx?sku=iso+18245:2003

· Field Lists: http://www.adhost.com/support/merchant/fieldlists.shtml

· GSA Purchase Card Oversight: http://www.gsa.gov/gsa/cm_attachments/GSA_DOCUMENT/Bluprint10_04v2_R2FIM2_0Z5RDZ-i34K-pR.pdf

Resources:

· Required textbook: James A. Hall and Tommie Singleton, Information Technology Auditing and Assurance, 2^nd edition. Thomson, 2005; Includes ACL software

· Web sites:

1. ACL: http://www.acl.com/

2. SAS: http://www.sas.com/feature/customer_intelligence/

3. InformationActive: http://www.informationactive.com/

4. Audimation (IDEA): http://www.audimation.com/index.cfm

5. Computer Associates (EasyTrieve): http://www.ca.com/us/

References, ACL and CAAT (thanks to RMU Library Reference Department)

· Arens, Alvin A., Applications of statistical sampling to auditing (Englewood Cliffs, N.J. : Prentice-Hall, 1981).

· Arens, Alvin A., Beasley, Mark S., Elder, Randal J., Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Hardcover: 816 pages, Publisher: Prentice Hall.

· Arora, Ravi K., “Using CAATa: An Intro,” at http://www.nirc-icai.org/articles/a10.htm (2004)

· Durtschi, Cindi, William Hillison, and Carl Pacini, "The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting Data," Journal of Forensic Accounting, Vol. V (2004), pp. 17-54.

· Champlain, Jack J., Auditing Information Systems, Hardcover: 430 pages, Publisher: Wiley.

· Goderre, David G., Fraud Detection: A Revealing Look at Fraud, 2^nd ed. (Ekaros, 2004).

· Goldsmith, Jim, “Using Audit Tools – Part 1, Audit Software Packages” at http://www.theiia.org/ITAudit/index.cfm?act=itaudit.archive&fid=59 (1999)

· Hall, James A., Singleton, Tommie, Information Technology Auditing and Assurance, 2nd edition. Thomson, 2005

· Head, Kate, “Adapting your Audit Policy to COSO using CAATS,” at http://tampabayiia.org/Worddocs/COSO_and_ACL_302.doc (2002)

· Hunton, James E., Bryant, Stephanie M., Bagranoff, Nancy A., Core Concepts of Information Technology Auditing, Paperback: 304 pages Publisher: Wiley; Book & CD-Rom edition.

· Lanza, Richard B., “Powerful Audit Software at a Fraction of Normal Prices,” at http://www.aicpa.org/pubs/tpcpa/nov2004/powerful.htm (2006)

· Lehman, Mark W., Computer Assisted Auditing with Great Plains Dynamics, Revised Paperback: 108 pages, Publisher: South-Western College.

· Petucci , Scott D., "Benford’s Law: Can It Be Used to Detect Irregularities in First Party Automobile Insurance Claims?" Journal of Economic Crime Management, Winter 2005, Volume 3, Issue 1, 1-35.

· Rittenberg, Larry E., Schweiger, Bradley J., Auditing : Concepts for a Changing Environment, Hardcover: 816 pages, Publisher: South-Western College.

· Will, H. .J. “Design of a generalized audit command language (ACL). In M. Beckmann, G. Goos, and H.P. Kuenzi, Eds., Lecture Notes on Economies and Mathematical Systems. Springer-Verlag, Berlin/Heidelberg/New York, 1973, pp. 122-142.

· Will, H.J., Audit command language design: A challenge to and opportunity for the profession. In H.J. Will, Eds., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975, pp. 127-156.

· Will, H.J., ACL as a research tool: Suggestions for behavioral audit research. Proceedings. Canadian Region of the American Accounting Association. Quebec City, Canada, 1976, pp. 124-133.

· Will, H.J, ACL: "A language specific for auditors," CACM 26, 5 (May 1983): 356-361.

· Will, H.J., Discernible trends and overlooked opportunities in audit software. The EDP Auditor. 6, 2 (Winter 1978), 21-45.

· Will, H.J., Audit command language (ACL): Consolidated auditor support. Infotech State of the Art Report Computer Audit and Control. Infotech Ltd., Maidenhead, England, 1980, pp. 267-283.

· Will et al., ACL User Manual. Vancouver, B.C., 1981.

Page under construction.

Valerie J. H. Powell, RMU C&IS;

Update: 2009-02-22