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Comparison of AD Comparison of AD (Active Data) and ACL (Active Data) and ACL (Audit Command (Audit Command Language)Language)

January 27, 2011January 27, 2011

Bill.Perrone@iad.sccgov.orgBill.Perrone@iad.sccgov.org

408-299-6830408-299-6830

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OverviewOverview

BackgroundBackground URL’sURL’s CharacteristicsCharacteristics Capabilities Capabilities Summary Summary

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BackgroundBackground ACL (Audit Command Language) ACL (Audit Command Language)

used for 10 years.used for 10 years. AD (Active Data) mentioned at AD (Active Data) mentioned at

Audit Chiefs as ACL capable for Audit Chiefs as ACL capable for less money less money ..

Testing routineTesting routine..– Each of three auditors used it.Each of three auditors used it.– Performed all tests on continuous auditingPerformed all tests on continuous auditing

Accounts PayableAccounts Payable ($80M, 240K ea per yr)($80M, 240K ea per yr)

Workers CompWorkers Comp (smaller than accounts payable) (smaller than accounts payable)

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URL’sURL’s

ACL http://www.acl.com/ACL http://www.acl.com/ ADAD http://http://

www.informationactive.comwww.informationactive.com//

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CharacteristicsCharacteristics ACLACL

– File SizeFile Size: No known upper limits.: No known upper limits.– CostCost: About $2,000 per license. : About $2,000 per license.

Annual support about $400.Annual support about $400.– TrainingTraining: Has on line videos and : Has on line videos and

traditional classes.traditional classes.– Learning CurveLearning Curve: It takes a : It takes a

significant up front commitment to significant up front commitment to learn and retain. It needs to be used learn and retain. It needs to be used once per month to keep ACL skills once per month to keep ACL skills current.current.

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Characteristics Characteristics (continued)(continued)

AD:AD:– File sizesFile sizes: : File size depends on the version File size depends on the version

of Excel. Excel 2003 is 66,000 records. Excel of Excel. Excel 2003 is 66,000 records. Excel 2007 and 2010 file size is 1M records. The 2007 and 2010 file size is 1M records. The website mentions ways to use files larger website mentions ways to use files larger than 1M records, but we did not test it.than 1M records, but we did not test it.

– CostCost: : About $300 per license and $50 per About $300 per license and $50 per year supportyear support..

– TrainingTraining: : AD’s website has a series of AD’s website has a series of videos that run 1 to 10 minutes. They are videos that run 1 to 10 minutes. They are freefree..

– Learning CurveLearning Curve: : A person should be an A person should be an intermediate to advanced Excel user. It is intermediate to advanced Excel user. It is easy to learn using the on line videoseasy to learn using the on line videos..

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CapabilitiesCapabilities

Benford’s LawBenford’s Law: : Both can do.Both can do. Basic Stats Basic Stats (Minimum, (Minimum,

Maximum, Average and standard Maximum, Average and standard Deviation): Deviation): Both can doBoth can do..

Generate SamplesGenerate Samples: : Both can doBoth can do.. PratoPrato: : Both can doBoth can do.. Identify DuplicatesIdentify Duplicates: : Both can doBoth can do..

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Capabilities Capabilities (continued)(continued)

Comparing listsComparing lists: : Both can do, but Both can do, but

may be more work in ADmay be more work in AD.. Extracting DataExtracting Data: : ACL can extract ACL can extract

data or do analysis on the original data data or do analysis on the original data without changing it. AD can not extract without changing it. AD can not extract data.data.

Parsing DataParsing Data: : ACL is strong at ACL is strong at parsing data into fields and uses parsing data into fields and uses expert decision making. AD does the expert decision making. AD does the simple parse, but not the complexsimple parse, but not the complex..

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Capabilities Capabilities (continued)(continued)

Combine similar recordsCombine similar records from two from two different fields, such as combining different fields, such as combining January with February: ACL will let January with February: ACL will let you override certain cell issues such you override certain cell issues such as length of cells do not match.as length of cells do not match.

Combine data elementsCombine data elements of one of one file with another, such as insert file with another, such as insert vendor address into a list of vendors vendor address into a list of vendors invoices based on vendor number.invoices based on vendor number.

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SummarySummary

AD does basically what ACL does.AD does basically what ACL does. AD cost significantly less than AD cost significantly less than

ACL.ACL. AD has a file size limit that needs AD has a file size limit that needs

to be considered.to be considered. ACL has a ACL has a steepsteep learning curve. learning curve.