1. Presentation Overview Background Accessing Retail Data Warehouse Using ACL Accessing ODBC Accounting Package Using ACL Accessing AS400 Using ACL Accessing Unformatted Retail Receivables Sequential file Using ACL

2. Audit Software Customers Store Audit Wholesale Audit Financial Audit Third Party Audit (Financial Statements, Benefits, Insurance) Government (State Tax, EPA, IRS) Management or Audit Risk Monitoring

3. Audit Tests using ACL Footing Recalculation Sampling Matching Stratification Benford Ageing

4. Audit/Risk Objective Error Fraud Misstatement Completeness Accuracy Validity

5. Data Source Server Midrange GEAC Databases (Payables, Ledger, Assets, Receivables) JDE Databases (Shipments, Receivings, Inventory) Data Warehouse

6. Tools Browsers Cubes Access Databases Excel Spreadsheets ACL AS400 Query

7. Support Financial and Accounting Systems Analysts Information Systems Staff Accounting Staff ACL Help Desk

8. Data Verification Financial Statements Monthly Reports Cycle Reports of Payments and Receipts Edit or Exception Reports Data Verification Report

9. Server Data Access Financial Package ODBC Databases Data Warehouse Extracts – Access Database Confidential, Sensitive Files- Access ODBC Retail Data Extracts – Sequential Text

10. Retail Sales Data Warehouse Data Extracts Piggy Back on Retail Cubes Pick Up and Store Data Monthly Used by Store Audit, 3 RD Party Audit, Loss Prevention Detail and Header Files can be Merged to Add Register and Employee ID Monthly Statement Reconciliation by Location Store large amounts of data on a monthly basis

11. Accounts Payable Most Popular Views Developed by IS and used by Audit and AP Security Set Up by IS Used by Store Audit, Wholesale Audit, 3 RD Party Audit, IRS, Fraud Cyclical Report Verification Software Executed by Internal Audit Distributed via EXCEL Spreadsheets Classify, Stratify, Age, Benford, Sample, Foot, Recalculate

12. MidRange Applications JD Edwards AS400 Applications Query Software (World Writers) Developed by Information Systems Analysts Query Executed to Download Data to Server by Internal Audit. Used by Wholesale Audit, 3 rd Party Audit Cyclical Report Verification, or Accept by Faith Distributed via Excel Spreadsheets Classify, Stratify, Age, Sample, Foot, Recalculate

13. Extract Retail Accounts Receivable Retail System is Server Application converted from minicomputer. Internal Audit Executes Batch Files and Programs developed by Information Systems Basic Ansi Text files transferred between servers. More formatting of the files is required.

14. Getting to the Data Using ACL - Overview