Intermediate

Aimed at experienced ACL users, intermediate courses teach participants how to combine various commands and expressions to increase productivity and produce more powerful results. Stronger focus is placed on skill building — how to plan and perform data analysis investigations within the context of your objectives.

ACL 201 Data Analysis Techniques : An ACL Workshop

Course Outline | 16 CPE Credits
A two-day workshop designed to provide participants with the necessary skills to successfully execute complex tasks using ACL. Using real-life scenarios, ACL Certified trainers relate how to implement projects with a plan using combinations of ACL commands, expressions, and variables. Each case study will take you through the phases of assembling a structured process :

• Identifying the project objectives in business and technical terms
• Determining the steps necessary to achieve objectives
• Gaining physical and logical access by identifying location and format of required data
• Ensuring that the data does not contain corrupt elements and that the table layout is correctly constructed
• Testing for control totals, bounds, completeness, uniqueness, data relationships, and reliability
• Scrutinizing the data to reveal exceptions
• Preparing the results for formal presentation

Prerequisite : Completion of an ACL 100-level course is strongly recommended or at least six months previous experience using ACL for data analysis.

ACL 252 Using ACL to Detect Fraud

Course Outline | 16 CPE Credits
A two-day course designed to teach participants how to use ACL for fraud detection. In a hands-on learning environment, you will learn how to locate high-risk transactions and how to test data for possible indicators of fraud. You will also learn how to use the powerful data analysis techniques of Benford's Law to identify non-conforming transactions.

The course covers tests in areas such as :

• Purchasing and payables
• Travel and entertainment expenses
• Procurement cards

Prerequisite : Completion of an ACL 100-level course is strongly recommended or at least six months previous experience using ACL for data analysis. Participants should also have a background in fraud detection.

ACL 255 Using ACL to Test Internal Controls : Supporting SOX 404 Compliance

Course Outline | 16 CPE Credits
To meet the ongoing compliance requirements of the Sarbanes-Oxley Act and other regulatory legislation, it is increasingly important to assess and assure the effectiveness of internal controls. This two-day course will introduce participants to the use of ACL data analytics in testing internal controls, in an interactive, hands-on environment. Participants will learn how to test key control points to identify gaps and weaknesses in their organization's internal control system.

Prerequisite : Completion of an ACL 100-level course is strongly recommended or at least six months previous experience using ACL for data analysis. Participants should also have knowledge of the Sarbanes-Oxley Act (section 404 in particular) and the COSO framework.