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2/19/2015
1
AuditNet® Training without Travel™IDEA Software Training via Practical Application
Importing Data - The Complete Course in All File Types and Data Tricks to Get Your Data Ready for Analysis
Guest Presenter:Richard Cascarino, MBA, CIA, CFE,CRMA, CISMRichard Cascarino & Associates
About Jim Kaplan CIA CFE
President and Founder of AuditNet®, the global resource for auditors (now available on Apple, Microsoft and Android devices)
Auditor, Web Site Guru,
Internet for Auditors Pioneer
Recipient of the IIA’s Bradford Cadmus Memorial Award.
Author of “The Auditor’s Guide to Internet Resources” 2nd Edition
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Richard Cascarino MBA CIA CISM CFE
Principal of Richard Cascarino & Associates based in Colorado USA
Over 30 years experience in IT audit training and consultancy
Past President of the Institute of Internal Auditors in South Africa
Member of ISACA, ACFE, IIA
Author of Auditor's Guide to IT Auditing and Corporate Fraud and Internal Control
Copyright © 2014 AuditNet® and Richard Cascarino & Associates
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Disclaimers
The views expressed by the presenters do not necessarily represent the views, positions, or opinions of AuditNet® or the presenters’ respective organizations. These materials, and the oral presentation accompanying them, are for educational purposes only and do not constitute accounting or legal advice or create an accountant‐client relationship.
While AuditNet® makes every effort to ensure information is accurate and complete, AuditNet® makes no representations, guarantees, or warranties as to the accuracy or completeness of the information provided via this presentation. AuditNet® specifically disclaims all liability for any claims or damages that may result from the information contained in this presentation, including any websites maintained by third parties and linked to the AuditNet® website
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Today’s Agenda
Importing a number of different data types and formats Access the Import Assistant Select the File to ImportFile Type Specify Record Length Specify Field Delineators Field Details Create Fields Import CriteriaAppending a Virtual Field
Page 6
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Starting IDEA Pre Version 9
Start
Programs
IDEA
Setting the Working Folder ‐ contains data files
Equations
Views
import definitions
File
Set Working Folder
C:\User\<username>\My Documents\IDEA\Samples
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Starting IDEA Version 9
Start
Programs
IDEA
Setting the Working Folder ‐ contains data files
Equations
Views
import definitions
Select
Managed Projects
Samples
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing a Text File
Use Desktop (+) to import a text file called sales.txt from the Tutorial folder
Next
Next
You will need the file layout
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Sales.txt Layout
Field Name Type Start Len Dec Mask Description
INV_NO 1 7 Invoice Number
TRANS_DATE D 8 8 YYYYMMDD Transaction Date
PAY_TYPE C 16 4 Type of Payment
SALESMAN N 20 3 Salesman ID
CUST_NO N 23 5 Customer Number
PROD_CODE C 28 2 Product Code
AMOUNT N 30 11 2 Transaction Amount
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Polling Question 1
Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Defining Files
Next
If data to be filtered click Equation Editor
Next
We want to: Import the File
Generate Field Statistics
Call the database Sales Transactions
Finish
(If you make a mistake Data then Field Manipulation)
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing a Text File
Use Desktop (+) to import a text file called sales.txt from the Tutorial folder using the Advanced Record Definition Editor
Next
Use the same file layout until all fields are defined
Call the database Sales Transactions
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing a Text File
Use Desktop (+) to import an text file called EBCDIC.DAT from the Samples folder
Next
Use the same file layout until all fields are defined
Call the database Sales Details
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
EBCDIC.DAT Layout
• Field Name Type Start Len Dec Mask Description
• SURNAME C 1 20 Surname
• INITS C 21 21 Initials
• ACCT NO N 42 9 Account Number
• TR DATE N 51 8 YYYYMMDDTransaction Date
• AMOUNT N 59 14 2 Amount
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from an AS400 (iSeries)
Use Desktop (+) to import an AS400 file
Next
Input data file name AS400.dat from the Samples folder
Input definition file name AS400def.fdf from the Samples folder
Call the database AS400 Details
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from dBase
Use Desktop (+) to import a dBase file
Input data file name DBASE.DBF from the Samples folder
Next
Next
Finish
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Polling Question 2
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from ACCESS
Use Desktop (+) to import an Access table
Input data file name ACCESS.MDBfrom the Samples folder
Open
Next
OK
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from Excel
Use Desktop (+) to import an Excel file
Input data file name Sample.xls from the Samples folder
Open
Next
Select the first 4 sheets
First Row is Field Names
OK
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from ODBC
Use Desktop (+) to import a VISIO file
Next
Input table name Network -Computers
Next
Finish
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from XML
Use Desktop (+) to import an XML file
Next
Input table name OrderDetails.xml from the Samples folder
Next
Expand All
Collapse All
OK
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Importing from Comma Delimited
You may not have one
Use Desktop (+) import a Text file
Input table name Interviewing.cms from the Samples folder
Next
Next
Next
OK
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Polling Question 3
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Skipping Print Report and PDF
That’s the next webinar
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Why?
Sort Index
Execution Speed slower faster
Resulting File Size larger smaller
Required Disk Space more less
Processing the Whole File much faster much slower
Processing a Few Records much slower much faster
Sorting vs Indexing files
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Using IDEA for Data Analysis
What are the objectives of the project?
Who is the custodian of the data (data owner)? i.e. Finance, Purchasing
Who is the IT person overseeing the system?
Consider the data issues
When should I request the data?
If confidential or sensitive information then need to consider security over the data files
First step in detecting, investigating and auditing for fraud using data analysis: Gaining access to the data Identify investigation objectives Arrange how to get the dataMeet with the data custodian (owner) and IT
Define the required data parametersData fields/files neededFormat of the filesRecord layout of the fileTiming of the transferTransfer method
Verifying the data received – QABest to do this BEFORE processing it
Using IDEA for Data Analysis
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IDEA can be used to identify almost any type of data-related anomaly: Example:
Inventory… Calculate total of inventory balances
Calculate totals by product category
Generate exception reports, including negative values, quantities or costs, extension errors, and so on
Select items from perpetual stock records for test counts
Report transactions after period end
Prepare aged schedules of inventory items
Report months of inventory on hand from usage history
Report variations between test counts and perpetual records
Using IDEA for Data Analysis
Polling Question 4
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Ensuring the Data is CleanUse of control totals and Hash totals
Use of Data Verification
Cleaning up data for interrogation
Recording all clean-ups
Using IT to help Keep it Clean
Acquiring the Data
Obtaining Access Rights Read-only
If IT won’t give access, approach the user management. It’s their dataThey can permit whoever they wantYou have Carte Blanche to look at anything but keep that in reserve
TemporaryYou only need access to live data for the duration of the audit
ConfidentialityYou will ensure the confidentiality of the data at all times is in audit’s possessionAll archive copies of the data will be kept encrypted
Acquiring the Data
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Acquiring the DataGetting it From the Computer Raw dataMainframe
EBCDICPC
ASCIIDiffering sourcesDisc
ODBCDelimited TextACCPACSAP Private formatAS/400 FDFCOBOL format
Tape
Acquiring the DataNeeded to Obtain the Data Access to the DataWhat file is it?What disc is it on? Can I have read access?What does the data look like?
“Owners’” Arguments against You have no right to the data files You actually don’t know what you want You will probably damage the data You won’t understand what you are looking
at …continued
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Acquiring the Data Needed to Obtain the Data (continued)
Your Counterarguments As audit we have unrestricted access to any data we
require for the auditWe know what we want to know, you should be able to tell
me where it isWe want read-only access – we cannot damage the live
dataWe also require data file layouts
Acquiring the Data
Further arguments … and counterarguments Tell us what you want and we’ll extract it for youWe don’t want it extracted, we want it in unaltered format
Why don’t we just give you a printout – tell us what you wantWe may need to analyze it in several ways depending on
what we find
There is too much data to analyze Heard of computers?
We don’t know how to access that data Tell us who does and we’ll speak to them
…continued
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Acquiring the Data
Further arguments … and counterarguments (cont’d)
There is no way to access that dataWhat you are saying is that you don’t know how – see above
We don’t have files going that far back How far back can you go?Who decided the retention and on what basis?
Polling Question 5
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Acquiring and Importing Data
You’ve got the data – now what? Make sure it’s what you asked for
Timeliness – does it reflect the right period? Accuracy – is it the live data? Completeness – is it all the data?
It’s embarrassing to come to an adverse conclusion only to find you were given the “wrong” file / layout etc.
Its even worse if you came to a non-adverse conclusion
Check against known Control totals Dates Transactions
Never believe what the first printout tells you
Acquiring and Importing Data
It seems to be the right data – now what? You know what you wanted to find You knew where the data resided Now you’ve got it Go ahead with the analysis you planned You have the answer NOW CHECK IT Remember – Never Believe What The First Printout
Tells YouParticularly if its what you want to believe
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Acquiring and Importing Data
If all you can get is the hard copy Can they print it to a file instead
Comma Delimited if possible Fred Smith, Internal Audit,3/13/2011, Individual data fields separated by commas Easy for the software to identify individual fields
If it’s a printout scan it 1 field of 120 characters for example The audit software will allow you to define fields within the 120
characters You can even define different layouts for different rows
Polling Question 6
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Questions?
• Any Questions?Don’t be Shy!
Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Training Schedule
IDEA Software Training via Practical Application
1. IDEA Basics, Getting Started, and Basics of Importing Data
2. Importing Data ‐ The Complete Course in All File Types and Data Tricks to Get Your Data Ready for Analysis
3. Conducting basic Data Analysis with IDEA
4. Reporting using IDEA
5. Importing Data from Reports using the IDEA Report Reader
6. Advanced Report Importing
7. Using Statistics in IDEA
8. Continuous Monitoring using Advanced Statistical Analysis
9. Basic Script Writing in IDEA
10. Using advanced @Functions
11. Advanced Script Writing in IDEA Part 1
12. Advanced Script Writing in IDEA Part 2
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Training Schedule
IDEA Software Training via Practical Application
1. Conducting basic Data Analysis with IDEA 3/18
2. Reporting using IDEA 3/20
3. Importing Data from Reports using the IDEA Report Reader 3/25
4. Advanced Report Importing 3/27
5. Using Statistics in IDEA 4/1
6. Continuous Monitoring using Advanced Statistical Analysis 4/3
7. Basic Script Writing in IDEA 4/8
8. Using advanced @Functions 4/10
9. Advanced Script Writing in IDEA Part 1 4/15
10. Advanced Script Writing in IDEA Part 2 4/17
Supplemental Information
CAATS – Web site from Dave Coderre Generic Approach to the Application of Data Analysis to Auditing
©CAATS 2007 http://www.caats.ca
Computer Assisted Audit Tools and Techniques http://www.auditnet.org/audit-library/computer-assisted-audit-tools-and-techniques-caatt
Data Analysis Software Demo Evaluations ACL – http://www.acl.com IDEA - http://www.caseware.com/products/idea Arbutus - http://www.arbutussoftware.com/
AuditNet® Documents (by request) AuditNet® Guide to Downloading Data Data Request Sample Letter CAATT Application Checklist
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Copyright © 2014 AuditNet® and Richard Cascarino & Associates
Thank You!
Richard Cascarino, MBA, CIA, CISM, CFE Richard Cascarino & Associates
Jim KaplanAuditNet LLC®800-385-1625