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Tutorial 2 For Acl PDF Free

This document provides instructions for analyzing a payroll file for duplicates, gaps, and sorting using various commands. It has the user: 1) run the DUPLICATES command to check for duplicates and gaps in employee numbers, 2) rerun DUPLICATES without checking for gaps, 3) sort by employee number and run DUPLICATES to detect duplicate checks between different employees, and 4) add a comment to the log file noting any concerns from the analysis. The goal is to detect possible errors or fraud in the payroll data.

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Fiyo Darmawan
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110 views2 pages

Tutorial 2 For Acl PDF Free

This document provides instructions for analyzing a payroll file for duplicates, gaps, and sorting using various commands. It has the user: 1) run the DUPLICATES command to check for duplicates and gaps in employee numbers, 2) rerun DUPLICATES without checking for gaps, 3) sort by employee number and run DUPLICATES to detect duplicate checks between different employees, and 4) add a comment to the log file noting any concerns from the analysis. The goal is to detect possible errors or fraud in the payroll data.

Uploaded by

Fiyo Darmawan
Copyright
© © All Rights Reserved
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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ACL

Tutorial 2

COMMANDS:
ANALYZE -> DUPLICATES
ANALYZE -> GAPS
DATA -> SORT
TOOLS -> COMMENT

PAYROLL
1. Run DUPLICATES option from the ANALYZE menu bar option. Make sure to
check “GAPS”, “PRESORT”, and “DUPLICATES” in the dialogue box. Click on
“Employee Number” as the column to verify sequence. Go to the OUTPUT tab
and set output to SCREEN. Click OK.

a. Explain the results you get.

b. How many duplicates do you have? How many gaps?

c. Could the gaps be legitimate; that is, they do not of themselves indicate errors
or fraud?

d. If so, describe an alternative test.

2. Rerun DUPLICATES command, but this time uncheck GAPS.

a. What would you think of the results as an auditor?

b. What would you do with the results?

c. What other field would you check for DUPLICATES or GAPS? Run the
DUPLICATES command again.

3. Run SORT by Employee Number. Use OUTPUT FILE name PAYROLL-


EmpNo. Run DUPLICATES option. Come up with a selection for the Sequence
On side that will detect possible duplicate checks even though the employee
numbers are different (such result would be more likely to be fraud than error, but
surely one or the other). On the List Fields side, choose the first 5 fields in a
sequence that will make it easy for you to interpret the results. Make sure Output
Tab has SCREEN option for output results. Click OK.

a. What results do you get?


b. How many duplicates do there appear to be in the file?

c. Run DUPLICATES again, this time check GAPS and SEQUENCE on Check
Number.

d. Do you find any patterns in the data that need investigation?

e. Does the report give you some direction for substantive testing?

4. Use COMMENT to insert a comment into the LOG file that notes your concerns.
Instead of using TOOLS->COMMENT, just enter it manually in the text box in
the LOG window; start with “COMMENT...”.

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