John Verver
CA, CISA, CMC
Vice President, Professional Services & Product Strategy
ACL Services Ltd

ACL Services Ltd.
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• ACL has 11,000+ user organizations globally
• 33-40% of organizations consider they perform some form of
Continuous Auditing
• Chief Audit Executive surveys indicate Continuous Auditing and
Monitoring usage will more than double by 2012

ACL Services Ltd.
• Wide variation in CA approach and techniques
• CA part of a continuum of analytic usage
• Flexibility is key
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ACL Services Ltd.
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• One-off analysis and testing ad hoc
• Automated analyses and tests
• Managed and deployed from a central environment
• Continual execution of automated audit and monitoring tests to identify errors, fraud and anomalies on a timely basis repetitive
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ACL Services Ltd.
• Data access and management
• Quality and control
• Sustainability and productivity
• People and process
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ACL Services Ltd.
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A MANAGED ANALYTICS PLATFORM for AUDIT
Secure controlled access to data
Configuration, automation and scheduling of tests
Management of tests, documentation, findings, logs, workflow
One common platform repetitive
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Reporting &
Presentation
Query & Analysis
Analytic
Library
Management
& Automation
Data Access
Query & Analysis
• In-depth analysis
• Audit-specific commands & scripting
• Advanced analytics and predictive modeling
• Centralized logging
Management & Automation
• Audit repository
• User access & rights, data security
• Centralized tests and processing
• Continuous auditing management
• Configuration & management
Data Access
• Access, extract, transform, load
• Specialized format connectors
• Audit data repository
Reporting & Presentation
• Templates, charting
• Dashboard integration
• Report deployment and maintenance
Analytic Library
• Packaged analytics, key business processes

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Management & Automation
• User access & rights
• Scheduling
• Administration
• Search
• Security
Data
• Data sets for each audit area
• Data dictionaries
• Data management & refresh
Analytics
• Test library
• Test documentation
• “Best Practices” documentation
Findings & Results
• Results management
• Specific findings
• Logs & other documentation

ACL Services Ltd.
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Populating and Refreshing the Audit Data Repository
• INFORMATICA for ACL AuditExchange o o
Industry leading technology for ETL (Extract Transform Load)
Connectors for any enterprise data
 PowerCenter:
 Flat files, delimited text, XML, Access, Oracle, Sybase, Teradata, ODBC, Informix, SQL
Server, dBase
 B2B Complex Data Exchange:
 PDF, XML, XBRL, Excel
 PowerExchange
 Specialized data formats – HIPPAA etc
• ACL Data Access, including Direct Link for SAP

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• ACL AuditExchange o o o o
Enables Best Practices in Audit Analytics
Provides a secure, controlled, well-managed and sustainable environment for the continuum of Audit Analytics – Ad Hoc through Continuous Auditing
Provides benefits of Audit Analytics to the entire audit team, according to roles
A reliable environment for Continuous Auditing
• ACL Continuous Controls Monitoring o o o o o o
Provides management and audit with insight into control effectiveness
Monitors all transactions throughout business process cycles
Tests against suites of control rules
Identifies and quantifies exceptions on a timely basis
Supports exception resolution and control remediation
Configuration and management of the monitoring process

ACL Services Ltd.
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ACL Services Ltd.
ACL CCM Product Suite
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• Continuous testing of transactions in core business process areas against sets of internal control rules
Purchase to Pay Procurement Card
Travel & Entertainment Payroll
Order To Cash General Ledger

ACL Services Ltd.
ACL CCM Product Suite
• Browser-based interface: o o o o
Manage Continuous Monitoring process
Security and Administration
Manage test parameters
View, report and manage exceptions
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ACL Services Ltd.
ACL CCM Product Suite – Large Enterprise Version
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• Advanced capabilities for complex large scale enterprise monitoring
• For 10+ control entities: o o o
Enhanced multi-entity configuration
Enhanced multi-entity parameter management
Enhanced workflow and remediation

ACL Services Ltd.
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• ACL audit analytics used for many years in Siemens entity internal audit organizations
• Siemens Power Generation one of first organizations to implement ACL CCM Purchase to Pay 2004
• 2008 implementation of ACL Continuous Monitoring – Large
Enterprise Version for Purchase to Pay systems across entire
Siemens enterprise
• Believed to be largest purchase-payment transaction monitoring project in the world

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• All corporate entities (currently 900+)
• All Purchase to Pay transactions
• Daily with 90 days running history
• 27 control tests
• 275 different data sources & applications
• Average 5GB of source data analyzed per entity
• Primary integration environment: analysis of 200GB data for
~400 entities

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Exceptions: workflow process
• Process managed by entity business owners o o review all exceptions assign appropriate category
• Unresolved exceptions automatically escalated through multiple
CFO levels

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