1. Prepared by: Graham Bell Agenda Case Study Electronic Point of Sale Transactional Analysis

2. Prepared by: Graham Bell Electronic Point of Sale (EPoS) systems are increasingly common in all areas of business, most notably the retail sector Systems in use range from basic Electronic Cash Register to sophisticated high end packages One common feature, they use electronic data and some form of computing power

3. Prepared by: Graham Bell Electronic Point of Sale A Risky Business Electronic Point of Sales data forms part of the business records used to create VAT and Direct taxes returns There are a range of risks attached to the use of electronic data systems as data may be manipulated by the user HMRC requires assurance that traders’ systems and processes are operating correctly Systems normally create hard copy reports e.g. Sales Receipts requiring manual audit. Electronic data provides scope for a more comprehensive alternative E Audit

4. Prepared by: Graham Bell Sample of systems in use

5. Prepared by: Graham Bell Reports Typically reports might include: Sales Transactions Z1 – Daily Sales Transactions Ordering – Orders and Customer Accounts Delivery – Delivery Control Input/Recall Orders Electronic Funds Transfer – Card Payments Stock Monitoring– Measures Stock Usage Accounting Interface – Discounts, Tax, Media

6. Prepared by: Graham Bell Data Acquisition and Analysis Generically most EPoS systems will use front end software sitting on a Data Base Management system such as SQL or Microsoft Access Reports can normally be generated but may be cumbersome and can lead to system down time An alternative is to acquire the underlying raw data IDEA supports Open Data Base Connectivity (ODBC) and data can normally be imported from suitable sources by this method

7. Prepared by: Graham Bell Data Acquisition and Analysis: The Case Study HMRC have an expanding field of expertise in the area of data analysis from EPoS sources The case study you are about to see is an example of our work

8. Prepared by: Graham Bell Tools and Techniques IDEA (Interactive Data Extraction & Analysis) Tool Tool of choice to import and analyse data Most type of reports can readily imported using the Import Assistant capabilities

9. Prepared by: Graham Bell Any Questions ?

10. Prepared by: Graham Bell Thank You Graham Bell | Data Handling Specialist | Scottish Data Handling Specialist Team | HM Revenue & Customs | Local Compliance Scotland |Tel 03000 551174