<<會計資訊系統課程講義>> ACL 電腦稽核軟體 ~架構簡介與基本應用~ 周國華 國立屏東大學會計學系 初版:2008/11/16 本次修正:2017/5/29
ACL
2008/11/162017/5/29
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ACL ACL Services Ltd. 1987
(CAATs)ACL(Audit Command Language) ACLDOSGUI
ACL Services Ltd. ACL AnalyticsACL
200812 ACL Analytics Exchange (AX)
Direct Link for SAP ERPACLSAP ERP(bridge)
ACL Add-in for ExcelExcel(add-in)Excel
ACL GRCiOSAndroid
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ACL vs. IDEA vs. Excel ACLIDEAExcel
Excel(Office)ACLIDEAExcelACLIDEA
ACLIDEA(Generalized Audit Software)ExcelExcelVBAACLIDEAExcel
ACLIDEAPCAppleACLIDEAACL
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ACL vs. Arbutus ArbutusACL
ArbutusGrant BrodieACLACLACLBrodieACLArbutusArbutus Analyzer
BrodieACLACLACLACL
BrodieArbutusACLBrodie2003ACLArbutus2013Brodie
ACLJCCPArbutusCBAAJCCPJCCP
ACLArbutusJCCPCBAA
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ACL Analytics ACL Analytics 10.0
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Project ACL project ()ACL
project Project .acl
Table ()ACLtable.fil(ACL 7)Input File Definition
View ()tableview Script ()ACL
Batch Index ()tableindex
.inx Command log ()
.log tableindexcommand log
ACLproject
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Table ACLtable
view
ACL(source data)table(flattening)(flat file) tableflat file(: Word,
).fil ACLtable
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Table projecttable
File => New => Table ACL 9 (Data Definition Wizard)
(ACL 10 ) ACL project
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ACL 10 ACL 9
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Local
Disk(: table)Employees
* EmployeesACL 10
DiskODBCODBCIBMExternal Definition
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EmployeesExcel(: )
ACL
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table table
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tableDefault_View
20081114.ACLprojectEmployeestable: _0081114
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View tableview tableviewview
view view Employeesview
EmployeesProperties
Table PropertiesViewsAddviewAdd Views
SalaryBonusview
OK
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Add ColumnsAvailable Fieldsview-->Selected Fields
EmpNoSalaryBonus _2008viewOK
Table PropertiesViewsSalaryBonusViewEmployeesview
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viewAdd Columns
Add ColumnsExprAdd Expression
Expression=Salary*33Save AsSalary _NTDOK
Selected FieldsOK
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View
Bonus_2008_NTD
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Filter
(filter)table
Employees2002008(bonus)(salary)20%FilterBonus_2008/Salary >= 0.2 view
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FilterQuick Filter
Last_Name(Lee)Quick Filter EqualLast _Name=Lee
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ANDOR
(Bonus_2008/Salary>=0.2) AND (Salary>40000)9(Bonus_2008/Salary>= 0.25) OR (Salary>90000)15
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table
(missing value)(noisy data, : )(inconsistency)ACLtable
ACL 10BadFile tableACL
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Selected FieldsAdd AllOK
Verify
DataVerify..Verify
Verify Fields..Selected Fields
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1718ProdNo (Product Number)
BadFile
2Total (Extended Price)10ShipQty0
4Price (Sale Price)6.98[?]
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ACL 10Analyze10(1)Count Records Count RecordsCount()
IftableOverviewLogCountCount
ACL 9AR tableCount RecordsLogCount
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(2) Total Fields AR tableTotal FieldsTotal(
)()Total FieldsSelected Fields(ARAmount)OKTotalTotalAmount468,880.69
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(3) Statistics AR tableStatisticalStatistics
Statistics()()Statistics OnSelected Fields(Amount)OKStatisticsStatisticsAmount
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(4) Profile AR tableStatisticalProfile
Profile Fields()()Profile FieldsSelected Fields(Amount)OK Profile Fields ProfileAmount
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(5) Stratify AR tableStratifyStratify(
)(AmountStratify On)(10)StratifyAmount10
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(6) Classify Vendor table(table50)
ClassifyClassify()Vendor_StateStratifyVendor_State
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(7) Histogram Vendor tableHistogramHistogram
()Vendor_StateHistogramVendor_State
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(8) Age AR tableAgeAge()
(Due)Cutoff(2000/10/1)(Amount)Age2000/10/1772491258120
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(9) Summarize SummarizeClassifySummarize
Classify
AR tableSummarizeSummarize()Summarize On..(No)(Amount)PresortOutputFileACL TableCustomer NoCustomer_No
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(10) Cross-tabulate AR tableCross-tabulateCross-
tabulate()(No)(Type)AmountAR_Cross_TableAR_Cross_TableAR
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ACDA JCCP ACDA (ACL Certified Data AnalystACL)ACL
ACL
ACL
JCCP (Jacksoft Certified CATTs Practitioner)ACLACL(60)(40)12070
104-1JCCPACL32105-2104-1104-2105-1105-2120JCCP
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