ACL功能与应用案例讲述.pptVIP

ACL 功能及应用案例 柳良杰 议程 数据提取 数据完整性 数据分析 结果呈现 共享与连续监控 数据提取 分隔文本文件 其它格式 什么是数据完整性? 数据完整性意味着你对表应该包含: 所有你要求的数据，并且没有多余的数据 数值域只有数值型数据 没有重复的记录 只有有效数据 数据应该存在于正确的域中 域之间的关系应该是一致，并且合符逻辑的 … 数据完整性分析 检验 使用 确认 有效性 验证(Verify) 数据与数据定义的有效性 控制总数 记录计数(Count Records) 记录数，数值域和控制总数吻合 合计域(Total fields) 统计(Statistical) 边界值 统计(Statistical) 数据在边界值以内 缺失的项 查找间隔(Look for Gaps) 没有数据缺失 重复 查找重复(Look for Duplicates) 交易的唯一性 可靠性 计算域(Computed fields) 有效的处理 合理性 组合命令 数据符合常理 关系 组合命令 数据之间的关系是一致的 数据整理 数据整理函数 类型转换 格式转换 部分抽取 非法字符整理 统一方法：计算域(Computed Fields) 数据分析 查询——过滤(filter)、如果(If) 排序——快速排序(Quick sort)、索引(Index)、排序记录(Sort) 合并表——分类(Classify)、汇总(Summarize) 关联表——关联(Relate table)、联接(Join table) 其他 结果呈现 ACL报表与图表(Report) 数据输出(Export) 审计日志(Log) 共享与连续监控 数据提取的重复使用 从审计日志到脚本 项目的共享 服务器的共享 QA * This type of technology forms the basis for a newly defined market space, called Business Assurance Analytics, as defined by the META Group, a leading analyst research firm. In terms of its attributes: Business Assurance Analytic’s roots are in traditional auditing processes and data analytics. Its focus is on the independent testing of financial controls – at the transaction level – whether ad hoc, repeated control review, or continuous monitoring. It very much complements Business Intelligence ERP systems. Not withstanding the benefits of those technologies – there is a need for comprehensive transactional, controls-based testing, that provides independence, and access to all data across multiple systems, and BI or ERP systems are not designed to do this. This is what Business Assurance Analytics provides. NEXT PAGE CLICK * * * This type of technology forms the basis for a newly defined market space, called Business Assurance Analytics, as defined by the META Group, a leading analyst research firm. In terms of its attributes: Business Assurance Analytic’s roots are in traditional auditing processes and data analytics. Its focus is on the independent testing of financial controls – at the transaction level – whether ad