PRACTICAL LAB

EXERCISES AND CASE

CHAPTER9& 10 STUDIES
COMPUTER ASSISTED AUDIT
DATA ANALYSIS IN CAATs(|DEA)
TECHNIQUES (CAATS)
Exercise 10.1: Use of various Extraction options in
The Statutory
Auditor of the XYZ Ltd. has received the
Sales
CAAT (1DEA)
Date. Customer Name, Address, City, State, Pin Code. Outstanding
Country.
file. which has
various columns ie
Mob_No, Cust lD And Amount
planned to use CAAT (IDEA) for extracting various
samples/significant data from the file for the. The Auditor
further analysis. After loading the file in IDEA, they want to perform
Extraction
following analysis on it: purpoOSe of
Using Direct option, extract the list of
1)
outout file should contain only 3 columns i.e. CustomerCustomers having Amount Outstanding>
Name, City and Amount 3.00.000 The
2 Re.un the same query and extract the Amount
only 4 columns i.e. Customer Name, City, Cust IDOUStanding>
and Amount
4,50,000. The output file should contain
31 Jlsing Indexed Extraction option, extract list of Customer
having Amount Otstanding >3.00.000 and
<=5.00.000 in Mumbai city. The output file should contain only 3 columns i.e. Customer
Amount
Name. City ant
4 Using Top Records Extraction option, extract list of Top 3Customer based on
Amount
outDut file should contain only 3 columns i.e. Customer Name, Country and Amount. Outstanding. The
5) Re-run the Top 3 Customer query and extract Top 3 Customers based on Amount Outstanding in each
Country. The output file should contain only 3columns i.e. Customer Name, Country and Amount.
6 Re-run the Top 3 Customer Country-wise query and extract Top 3 Customers based on Amount
Outstanding > 10Lakhs in each Country. The output file should contain only 3columns ie. Customer
Name, Country and Amount.
7) Using Key Value Extraction option, extract the list of customer based on State and City as Key Value.
Then from the list of combinations, select any 2 combinations only for output. The output ile shouid
contain only 4 columns i.e. Customer Name,City, State and Amount.
8) USing Append option, append both the files extracted using Key Value Extraction option one below the
other.
9 EXract 25 random samples from the Sales Outsta nding file. The output file should contain only
columns i.e. Customer Name, City and Amount.
please reter moduie.
oi. ror above exercise, use file name CAAT-1 Sales Outstandina. For answer,

ADVANCED INFORMATION TECHNOLOGY

 PRACTICAL LAB EXERCISES AND CASE STUDIES

Exercise 10.2:Use of Summarisation option in CAAT (IDEA)

After loading the file in IDEA, they
The Statutory Auditor also wants to summarise the Sales Outstanding file.
want to perform following analysis on it:
1) Summarise the Sales Outstanding file based on Customer Name.
by State.
2) Summarise the Sales Outstanding file based on Country and then
please refer module.
Note: For aboveexercise, use file name CAAT-1_Sales Outstanding. For answer,
Exercise 10.3:Use of Stratificationoption in CAAT (IDEA)
Outstanding file, having various columns i.e. Date,Customer Name, Address, City, State, Pin
We have aSales the file in IDEA, we need to perform following
Cust_ID And Amount. After loading
Code, Country, Mob_No,
analysis on it:
Stratify the Sales Outstanding file based on Amount column in the following range.:
1)
Lower Limit Upper Limit

0 2.00.000

2.00.000 4,00,000
4.00.000 6,00,000
6.00,000 11,00,000

11,00,000 16.00,000

16,00,000 24,00,000
24,00,000 26.00.000

Extract list of instances, which are below lower limit of Rs. 0.

stratification based on Country.
2) Re-Run the above Stratification query and now group this
Total for Amount column in the following
3) Stratify the Sales Outstanding file based on Date column and
6 month, last interval by 3 month).
range: Month (first 3 interval by 3 month, the next 2 interval by
Outstanding. For answer, please refer module.
Note: For above exercise, use file name CAAT_1B_Sales