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Fraud Analysis Thecniques Using Acl

This book review summarizes the book "Fraud Analysis Techniques Using ACL" which provides a set of scripts to help auditors perform fraud analysis on large databases. The book comes with scripts that translate ACL's functions into easy to use interfaces. It is useful for users with basic ACL knowledge and explains how to customize scripts to specific needs or create new ones. However, some scripts may have limited value for intermediate ACL users or restrict the full potential of the software. The book serves both as an introduction to ACL for new users and a reference for improving skills for experienced users.

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Carlos H Angel
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243 views1 page

Fraud Analysis Thecniques Using Acl

This book review summarizes the book "Fraud Analysis Techniques Using ACL" which provides a set of scripts to help auditors perform fraud analysis on large databases. The book comes with scripts that translate ACL's functions into easy to use interfaces. It is useful for users with basic ACL knowledge and explains how to customize scripts to specific needs or create new ones. However, some scripts may have limited value for intermediate ACL users or restrict the full potential of the software. The book serves both as an introduction to ACL for new users and a reference for improving skills for experienced users.

Uploaded by

Carlos H Angel
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Book Review

Fraud Analysis Techniques Using ACL


Given the growing attention to fraud-related risks useful to users with a basic knowledge of this
together with the necessity to perform analysis on tool. However, additional ACL manuals for
massive databases, David Coderre, with his many more novice users are included in the CD. Fraud
By David Coderre years of experience in the field of computer- Analysis Technique Using ACL also constitutes
assisted audit technique (CAAT) instruments, a practical reference for those who are already
Reviewed by Davide proposed this manual to support the efforts to expert ACL users and are interested in mastering
Vazzari, CISA, CIA, CCSA, improve fraud prevention analysis through the ACL’s scripts. The product makes it easy to
an expert auditor at Eni, use of data mining techniques with ACL. understand how to customize and create new
an integrated energy The author intended to assist auditors who scripts.
company active in about 70 have to go through massive data analysis to It is important to note that some scripts
countries. He has gained detect possible fraud cases. Not only does it included in the package perform analysis that
meaningful exposure to provide a set of scripts of the must-do analysis in adds little or no value for those who are already
international projects in the field of fraud prevention, but it explains how intermediate ACL users. In particular, duplication
the oil and gas sector, to customize the scripts provided to fit specific and gap analysis may be easily performed through
particularly in countries needs and to develop new ones. ACL’s standard desktop. In some cases, the
of the Commonwealth of The book is offered together with two CDs scripts are even counterproductive as they limit
Independent States (CIS), and that, along with prewritten scripts, provide ACL’s the real potential of the ordinary ACL desktop
can speak four languages, manuals and a dataset available for practicing functions. For instance, the scripts that set a filter
among them Russian. the techniques described in the book. The most limit the enormous potential of this function.
He can be contacted at important features of this product are the scripts Notwithstanding, it is up to the user to decide
[email protected]. that, once imported into ACL’s projects (the whether to use these scripts or to perform the
introductory chapter explains how), are ready to analysis through ordinary ACL functions, thus
be used. The analyses range from the well-known bypassing the problem.
ACL functions “Duplications” and “Gaps” to Additionally, the prewritten scripts may be
more structured analyses, such as ratio and cross- improved according to the user’s needs, and the
tabulate analyses—all customizable according to book indicates the ways to do so by explaining
specific needs descending from the objectives of the feature of scripting programming in ACL.
the assignments. In conclusion, the product answers two
The aforementioned functions may be different needs: introducing ACL to those
accessed in two different ways: through the auditors with little or no experience of well-
main menu, which leads the user through a set of recognized best practices in the field of fraud
available analysis, or directly through the scripts prevention and, for users who already have
of his/her interest. All the scripts are easily meaningful experience in the field, the means to
accessible through user-friendly interfaces that improve their abilities with ACL.
also provide the option to specify the name of the
output file and restrict the analysis, through the Editor’s Note
usage of filters on records with specific features. Fraud Analysis Techniques Using ACL is
Moreover, for the most proficient users, the book available from the ISACA Bookstore. For
explains how to customize the scripts to answer information, see the ISACA Bookstore
to their own needs or create new scripts. Supplement in this Journal, visit www.isaca.
The guide is very clear and of immediate org/bookstore, e-mail [email protected] or
applicability. The idea to provide a set of scripts telephone +1.847.660.5650.
that translate ACL’s functions into a more
user-friendly interface dialog box may be most

ISACA JOURNAL VOLUME 2, 2010 1

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