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Tutorial 4

This document discusses three ACL commands: AGE, JOIN, and MERGE. It provides examples of how to use each command to analyze accounts receivable aging, join employee and payroll files, and merge identically structured files. As an auditor, these commands help analyze data, identify unmatched records between files, and combine information.

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Jaeson Sison
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202 views

Tutorial 4

This document discusses three ACL commands: AGE, JOIN, and MERGE. It provides examples of how to use each command to analyze accounts receivable aging, join employee and payroll files, and merge identically structured files. As an auditor, these commands help analyze data, identify unmatched records between files, and combine information.

Uploaded by

Jaeson Sison
Copyright
© © All Rights Reserved
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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ACL

Tutorial 4

COMMANDS:
ANALYZE -> AGE
DATA -> JOIN
DATA -> MERGE
AR
1. The Aging of Accounts Receivable is a frequently used audit technique that is supported by the
AGE command in ACL:
a. Using AGE, develop an aging report of current, 30, 60, 90, 120, and above 120 days late using
the AR file. Cutoff date is August 31, 2000.
b. Use filter to set up an aging where transactions are Invoice type [IN] and cutoff date is
December 31, 2000 using the DUE date versus Date of invoice.
EMPMAST
2. The JOIN command will combine the fields of two files with different structures to produce a
third file. In ACL, this task requires one file to be designated the PRIMARY file and the other
the SECONDARY file. If you JOIN a transaction file with a master file, the transaction file
would be the PRIMARY file and the master file would be the SECONDARY file. You obtain a
different result if the files are reversed. The PRIMARY file is the first file to be opened, and the
SECONDARY file is the second file opened. You MUST sort the SECONDARY file in
ascending sequence on the key character field before using JOIN. It is a good idea to also sort the
PRIMARY file in ascending sequence on the key character fields. Instead of SORTing the
PRIMARY file, you can INDEX it.
ACL permits several options for joining. The table below outlines the records included with
each option.
Option Button
MATCHED Primary (default)
MATCHED Primary include all Primary
MATCHED Primary include all secondary
UNMATCHED primary
Many to Many Matched

PRIMARY File
Only matched records
All records
Only matched records
Only unmatched records
All matched records

SECONDARY File
Only matched records
Only Matching records
All records
None
All matched records

a. Join all matched records in the EMPMAST file with records from PAYROLL. Open
PAYROLL file first. Name the file PRJOIN.
b. Review the Command Log. What do the bypassed (unmatched) records mean to you as an
auditor?

c. Execute a command that will identify payroll records for which no employee exists. Join
all unmatched records (see MORE tab) in the EMPMAST file with records from
PAYROLL. Open PAYROLL file first. Check all fields in transaction file, and Name fields
in master file. Name the file PR2JOIN. What would you do with this information as an
auditor?
3. The MERGE command will combine the fields of two files with identical structures to produce a
third file. Both files MUST be sorted in ascending sequence on the key character field before
using MERGE is executed.
Describe a situation when an auditor would use MERGE (include the audit objective).

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