This presentation provides brief overview of Auto S-CAAT, add-in Software to MS Excel which enables user to perform and automate analytics on SQL data from MS Excel. This empower users to Automate and perform complex analytics on SQL data Analytics/BI from Excel in a few clicks.

1. Intro of Key Features of Auto S-CAAT
Standardise and Automate Data Analytics
Performed from Excel
on Large Volume of Data in SQL
https://www.wincaat.com

3. Global Leading Solution Provider in Data Analytics
for Empowering Professionals to realise potential
by Applying Thought to Technology.
Revolutionize Assurance, Compliance and
Consulting Services by Providing
Powerful Tools & Techniques
for Performing Data Analytics, BI and AI.

4. With Innovative Software Solutions,
We Empower CAs & CXOs to Harness:
Power of
Technology to
Provide Value
Addition through
IT-Enabled Service
offerings.
Subject Matter
Expertise and
Domain Knowledge
to Provide Existing
and Innovative
Services.
Professional
Potential to Provide
Value Addition as
Knowledge Workers
and be more
Effective and
Productive.

5. Higher use of Technology.
Greater Value Addition and
Serve your Clients in Shorter Time with
Deploying Systems and Solutions for Scaling up Services for
Empowering you to:

8. Add in to MS
Excel. Blends
simplicity of MS
Excel with the
power of SQL
Database!
Perform Powerful
Analytics on
large volume of
Data in a few
clicks using
comprehensive
list of DA
Functions
Designed to
analyse data
from Assurance,
Controls &
Compliance
Perspective with
minimal training.
Most reliable &
relevant Data
Analytics/BI
Software for
Auditors, CXOs
and Fraud
Investigators.
Why use Auto S-CAAT?
Automate & Amplify
Data Analytics on SQL

9. Auto S-CAAT: Add-in to MS Excel
Automate & Amplify Data Analytics on SQL
Perform select group of functions at one go to generate all reports in Excel Workbooks,
based on selection “By Criteria” or “By Functions” and save as template.
Automate standard Audit/MIS process based on select group of functions as
required.
Enables users to perform tests with the click of a button on large volume of Data!
Designed to analyse data from Assurance, Controls & Compliance Perspective.
Blends simplicity of MS Excel with the power of data from SQL Database!
Most reliable & relevant DA Software for Auditors, CXOs and Fraud Investigators.

11. Features of Auto S-CAAT Version

12. Features of Auto S-CAAT Version

15. Can you Re-Imagine the Future of Auditing
with IT & Play a Key Role in Creating it with IT?
Internet and Information Technology will be an Engine of Growth for the Indian Economy & Enterprises.
Internet is a Powerful Equalizer. Can you assist your clients to harness benefits of Internet & IT.
Are you investing in training/equipping your team/your clients to accelerate their journey of growth?
Are you reinventing your service offerings by constantly investing in innovative IT?
Are you in a sweet spot to help Enterprises and Regulators with their Digital Transformation journey?
Can you partner with Industry/Ecosystem & create a team to enhance Value of your Service Deliverables?

16. How to be a NextGen Digital Accountant?

17. The Future will be exponentially Digital.
Chartered Accountants can
Future-proof their career
with Knowledge and skills of Data Analytics
to enhance value from their core competencies.
We have a host of solutions with inbuilt knowledge-base in the
field of Data Analytics to prepare you for this Digital Age.
Future is Digital and the need is Data Analytics

18. We have Invested time and resources to Creating Suite of Solutions
with required Knowledge-base.
We empower you with Online Courses to Explore and Exploit the Digital
Data with relevant Tools and Technologies!

20. Data Analytics Skills: a “Want” or a “Necessity”
•Data is the lifeblood of a
modern enterprise.
•Data analytics is a must-
have capability for the
audit function and is
widely expected to
become a big part of its
future.

21. Using Data Analytics is an Art and a Science
Data Analytics is an art requires
understanding of business
process and application of
techniques to specific areas of
control to identify:
CAs are best suited to Perform
Data Analytics with their core
competencies in the areas of:
• Conformance
• Deviations
• Exceptions
• Variances
• Business processes,
• Compliances,
• Assurance and Finance
We empower CAs with the Key Knowledge and Skills (the science) of Data Analytics
which is critical to Apply to Digital data (the art) to provide Value Addition.

22. What are CAATs?
Computer Assisted Audit
Techniques (CAATs)
Computer Assisted Audit
Tools and Techniques
(CAATTs)
Facilitate auditors to
increase their personal
productivity as well as that
of audit function and add
value
Software tools for auditors
to access, analyse and
interpret data, and to draw
an opinion for an audit
objective.
Leverage power of
technology for providing
better assurance
Empower Auditors to
Access and Analyse Digital
Data from Any Software in
any format.

23. Functional Capabilities of CAATs
• Enables the reading of different record formats
and file structures
File access:
• Enables the indexing, sorting, merging and linking
with another file
File reorganization:
• Enables global filtration conditions and selection
criteria
Data selection:
• Enables sampling, stratification and frequency
analysis
Statistical functions:
• Enables arithmetic operators and functions
Arithmetical functions:

24. Functional Capabilities of CAATs
What
Specific
objective
s that
should be
addressed
by the
analysis
When
Define the
period of
time that
will be
audited,
and arrange
with IT
personnel
to secure
the data for
that period
Where
Define the
sources of
the data to
be analyzed
(Accounts
Payable,
Payroll)
Why
Reason for
performing
the tests
and
analysis
(general
review,
Audit, FI,
BI or MIS)
How
Types of
analysis
planned to
be carried
out by the
audit (be
dynamic in
changing
your tests
as required)

25. CAATTs/Analytics: Key features
• Review large population and
determine true areas of risk to Isolate
“red flags” and drill down.
Drill-down
analysis:
• Begin with entire population and filter
for transactions matching specific
criteria.
Exception
analysis:
• Compare separate data files and look
for disparities or matches (e.g.,
phantom vendors)
File matching:

26. What is Auto S-CAAT?
Use eCAAT to Connect to SQL from Excel to perform Analysis
• Developed by Auditors for Auditors to
Audit any Digital Data.
• Expert team-effort of > 25 man-years.
• Add-in to MS Excel as a new tab
• Use in any Assurance, Compliance,
Analytics or BI Assignment.
• Right blend of Simplicity.
• Ease of Use with Few Clicks.
• Ready for use with Min. Training.

27. What can you do
with it?
27
AUTOMATE
Data Analysis
for
Compliance,
Assurance,
BI or Fraud
Investigation

28. Add-in to MS Excel
Software
Easy to use and
Simple to Learn
Look & Feel of MS
Excel but with
Power of SQL
Database
Powerful
Automated Data
Analytics with
> 170 Functions
Automate
Complex
Analysis in a Few
clicks with Auto
Documentation
What is Auto S-CAAT?
Automated Data Analytics Specially Designed to perform analysis as per need!

29. Who can use Auto S-CAAT?
• Auditors: Financial, Compliance or IT, CXOs, Fraud/Forensics
investigator….
Those who are working as:
• Infer Insights from Information from any electronic format or
software!
Those who have to use Data
Analytics to:
• Enhance skills, grow in their career and be more effective.
Those who would like to:
• Use IT Tools and skills for accessing, analysing and auditing
electronic information.
Those who have to:
• Supplement their Knowledge and Skills to provide value addition
Those who have to:
• Investigate and report on frauds in electronic information of
automated environment.
Those who have to:

32. Benefits of Automated Data Analytics
Maximize effectiveness and efficiency and increases productivity.
Reduces amount of time dedicated to manual analysis.
Allows more time to be spent by the auditor on more judgmental aspects of analysis.
Provides different and more informative insights
Enables auditor to identify relationships & inconsistencies, enhancing auditor’s judgments
Facilitates analysis of 100% of Data Available digitally and Provide Better Assurance.
Data is the New Oil but Analytics is the Engine enables its use.

33. Automatic Audit Trail of analysis performed to facilitate peer review and context of
the findings and to rerun functions as required.
Standardise Methods for Access, Processing and Performing Data Analysis.
Requires minimum IT support for Data Access or Analysis to ensure auditor
independence.
Provides Ability to Automate Audit tasks to Increase Audit Efficiency, Repeatability,
and Support with Standard/Uniform approach to Performing Analytics/BI.
Why Use CAATs in Audit?

34. Why Use CAATs in Audit?
Analyse entire data population as per scope and Objective of Assignment.
Importing data is easy and done in a few clicks and ensures data integrity.
Access, Join, Relate and compare data from multiple tables/sources.
Functions support scope and type of analysis as required with dynamic analysis

35. Need for Data Analytics in age of Digital Disruption
Technology is
driving rapid
transformation in
diverse and
dynamic ways
New Business
models and
information
systems are rapidly
implemented
Software-
driven
information
systems are key
differentiator
for enterprises
High impact of
ever-changing
technology on
enterprises and
professionals

37. Solutions and Opportunities: Standardise
Assurance Process
Get
Right
Data
Curate
&
Validate
Data
List
Tests to
Perform
List Tools
& Tech.
to Use
Infer
Insights
from
Results
Report
Risks
and
Insights

38. 3 USEFUL SETS OF PROFESSIONALS
Mindset SkillSet Toolset

39. When to use CAATs/Data Analytics/BI?
Mathematics is exact but
Statistics is approximate
Data is dumb but
information is intelligent
Data Analysis is about
leveraging human
intelligence
Inference requires more
application of intelligence
Drawing inference from
data analytics is based on
applying human
intelligence to technology
to get required results.
Immense computing
power helps blend the
power of computers with
intelligence to interpret
what data is.

40. How to use CAATs in Audit?

41. Assurance – Key Factors to Consider
Business
Processes
Regulatory requirements
Organization
Structure
Technology
Deployed
Assurance
Process

42. Systematic Approach to Using CAATs
Set Objectives
Set Test
Objectives
Obtain Relevant
Data
Identify Tools &
Techniques
Perform Tests on
the Data
Evaluate Evidence
to infer Insights
Review Findings as
per Business
Context
Report Findings
and
Recommendations

43. Seven Steps for Performing Data Analytics
1. Identify Objectives & Deliverable
2. Identify Data & Platform
3. Understand Process & System
4. Document Controls & Tests
5. Apply Tools & Techniques
6. Draw Inferences & Insights
7. Prepare Outputs & Reports

44. Approach to using Analytics
Problems to
Analyse
Get/Process
Data
Analyse
Results
Measure
Insights
Apply
Learnings

46. Panels Brief Description of Panels in Auto S-CAAT
By Criteria Performs the selected list of S-CAAT Functions, in succession from the
selected functions of specific panel.
By Functions Performs the selected list of S-CAAT Functions in succession, as
specified from this panel and display results in Wordbook(s) in specific
worksheets.
By Trendline Perform for Quadrants, Percentiles, Clusters, Patterns, Quadrant Analysis,
Percentile Analysis, Cluster Analysis, Pattern Analysis, for Numeric, for
Date, for Character, for Aging, for Outliers, for Pareto, for ABC, for ABCD,
for Classified, for List To Find, for RSF, for MVF, for Top(X), for MIS, in
succession as specified and displays results in Workbook(s) in specific
worksheets.
Document Re-performs and edits previously performed template functions and creates
duplicate of saved template and displays the log of performed templates.
Utilities This function lets the user Scheduler the tasks/functions of Auto S-CAAT as
per requirement.

47. By Criteria
• Specific Features:
• Profile
• Analyse
• Investigate
• Sampling
Performs the
selected list of S-
CAAT Functions,
in succession
from the selected
functions of
specific panel.
Specific
Menus/Functions:

48. By Functions
• Specific Features:
• There are 104
functions
covering all
areas of
analytics.
Performs the
selected list of
S-CAAT
Functions, in
succession
from the
selected
functions of
specific panel.

49. By Trendline
• Specific Features:
• Analysis
• Classification
• Results
Displays list of values
(trend) in columns for
selected quadrant for
selected
columns/group on
specified conditions of
occurrence or
variance with option
to display sparklines
or charts.
Specific
Menus/Functions:

50. Document
• Specific Functions:
• File Info, Log & Test
Data, Save as
• Hide/Unhide
• By Panel
• By Module
• Rerun
• Refresh
Re-performs and
edits previously
performed
template
functions & create
duplicate of saved
template & display
log of performed
templates.

51. Utilities
• Specific Functions:
• Schedules
selected specific
functions to be
performed at
specified time.
This function lets
the user Schedule
the tasks or
functions of Auto
eCAAT Pro as per
requirement.

55. Generic Use Case of Auto S-CAAT:
What can you do with it?
• Auto S-CAAT is an add-in software to MS Excel which can be performed from Excel by
connecting to SQL database. It has been specifically designed to Perform and also
Automate Data Analytics/BI on large volume of data in SQL Database.
• There is no need to import the data from SQL but the user has to connect to SQL
database and select relevant table and then select and perform any of the more than
180 Functions. If required, data can be imported to SQL database from other sources.
• Auto S-CAAT enables users to perform select group of functions at one go to generate
all reports in Excel Workbooks, based on selection “By Criteria” or “By Functions” and
save as template thus helping in automating standard Audit/MIS process based on
select group of functions as required.
• Auto S-CAAT blends the simplicity of MS Excel with the power of SQL Database and
enables automation of data analysis. Users can Perform Powerful Analytics using
comprehensive list of DA Functions with minimal training which makes Auto S-CAAT
the most reliable & relevant software for automating Data Analytics/BI on SQL data.

56. Generic Use Case of Auto S-CAAT:
Walk-through of Functions
• User has a quick walk-through of the panels which include:
• Connect To Database
• By Criteria
• By Trendline
• By Functions
• Documents
• Utilities

57. Use Case of Auto S-CAAT: Understand Relevant Functions
• The user selects the relevant functions in the Connect to Database menu
to connect to SQL Database to get access to relevant data from the
tables. It also has functions to import data from Excel and SQL.
• The user selects the relevant functions using the “By Criteria” menu to
perform the selected list of S-CAAT functions from each of the panels.
These functions are performed in one go in sequence of selection and
the results are stored in Excel Workbooks.
• The user selects the relevant functions from “By Functions” menu and
performs the selected list of S-CAAT functions. These functions are
performed in one go in the sequence of selection and all the results are
stored in Excel Workbooks.

58. Use Case of Auto S-CAAT: Understand Relevant Functions
• The user selects the relevant functions in “By Trendline” menu to perform
selected functions of Quadrants, Percentiles, Clusters, Patterns, Quadrant
Analysis, Percentile Analysis, Cluster Analysis, Pattern Analysis, for Numeric,
for Date, for Character, for Aging, for Outliers, for Pareto, for ABC, for ABCD,
for Classified, for List To Find, for RSF, for MVF, for Top(X), for MIS. These
functions are performed in one go in sequence of selection and results are
stored in Excel Workbooks.
• The user selects the relevant functions in the Documents menu to re-perform
and edit previously performed template functions and creates duplicate of
saved template and review the log of performed templates.
• The user selects the relevant functions in the utilities to schedule performance
of specific tasks/functions of Auto S-CAAT as per requirement.

59. Use Case of Auto S-CAAT: User has walk-through of the
various powerful functions available in menus of:
•Profile
•Analyse
•Investigate
•Sampling
•Classification
•Analysis
•Results
•Functions
•Log
•Hide / Unhide

60. Specific Use Case:
Auditing Journal Entries Using Auto S-CAAT
ACAfirmisconductingFinancialAuditofaListedcompanywhichhas
maintained theiraccountsinanERPsoftware.
TheCAfirmhasdecidedtouseAutomatedDataAnalyticsSoftwareto
performanalysis andhasspeciallychooseAutoS-CAATtoperformand
automatevariousTypesofTestsofJournalEntries(JE)andother
adjustmentsforevidenceofpossiblematerialmisstatementduetofraud
andalsotoconfirmthattheJEaccountedduringtheauditperiodare
correct,complete,validandauthorised.

61. Specific Use Case of Auto S-CAAT: List the Steps
The CA firm documented the steps in auditing JE included the following:
• Step 1: Consider the risks of material misstatement due to fraud identified in planning the
engagement and their effect on the nature and extent of journal entry testing.
• Step 2: Obtain an understanding of the entity’s financial reporting processes and the controls
over journal entries and other adjustments.
• Step 3: Perform audit procedures to determine the completeness of the population of journal
entries and other adjustments.
• Auditors design procedures to test the appropriateness of journal entries recorded in the general ledger
and other adjustments. For Example: Entries posted directly to financial statement drafts made in the
preparation of the financial statements.
• Step 4: Identify and select journal entries and other adjustments for Testing.
• Step 5: Perform journal entry audit procedures, gather sufficient evidence, and document
results

62. Specific Use Case of Auto S-CAAT:
Identify Possible Fraudulent Journal Entries
The CA firm Performed Risk Assessment and Identified possible risk scenarios. For example:
1. Accounts Payable can be understated by recording post-closing journal entries (i.e., writing off
liabilities to income);
2. Adjustments to reserves and allowances can be understated or overstated;
3. Top-side adjustments can be made to improperly reduce liability accounts and increase revenue or
decrease expenses; Expenses can be reclassified to reserves and inter-company accounts,
thereby increasing income;
4. False sales can be reversed after year-end; out-of-period revenue can also be recorded to inflate
revenue;
5. Transactions can be recorded in un-reconciled accounts, e.g., cash, inter-company balances;
6. Repair costs can be improperly capitalized as fixed assets.

63. Specific Use Case of Auto S-CAAT: Testing Procedure
The CA firm decided to adopt following Test Procedures:
• Identify anomalies in the journal entry data such as entries
posted:
• By non-accounting personnel
• By senior management, including the controller and IT personnel
• On weekends or holidays
• At odd times of the day or on unusual days
• In whole amounts or amounts ending in 999
• From unusual sources
• To accounts that are used infrequently
• With blank or little description
• With a long lapse of days between effective and posted dates or
where the effective date is earlier than the posted date, which could
be an indication of back dating
63

64. Specific Use Case:
Sample CAAT Queries Performed using Auto S-CAAT
1. Find journal entries (JE) that do
not balance
2. Find gaps in JE number
sequence
3. Find high-value journal entries
4. Find possible Duplicate JE
5. Find round-value JE
6. Show JE information by
employee
7. Find all JEs made by specific
employees.
8. Show values for the ‘JE type’
code.
9. Find manual JE entries
10. Find Sample JE (random or
high value)
11. Find specific JE (by month, day
or JE#)
12. Find all JE for specific accounts
13. Find all JE for a range of
accounts
14. Find post-dated entries of JE
15. Find entries with unusual (non-
standard) descriptions in JE
16. Find JE posted on weekends or
holidays.
64

65. Use Case of Auto S-CAAT: Key Benefits
• The team of the CA firm was able to perform automated audit test procedures and CAAT Queries with
the click of a button on large volume of Data and standardized this process so that this is repeatable
in future as required!
• The easy-use-to-use interface with a comprehensive collection of DA/BI functions allowed them to
perform complex queries to infer insights from information.
• Staff who had experience of using MS Excel were able to use S-CAAT functions and exploit the power
of data analytics with minimal training.
• The CA firm was able to automate the assurance process and perform them in much quicker time with
much better coverage of risks and provide findings and recommendations to management based on
results of Data Analytics.
• The coverage of assurance included not only risks and controls but also Fraud Investigation and
generation of BI/MIS reports as per requirements of assignment.
• The CA firm provides better assurance by analyzing data from Assurance, Controls & Compliance
Perspectives and the assurance is provided on 100% audit of data population.
You can see the Complete List of Functions with Brief Description at:
https://wincaat.com/Features_AutoSCAAT/Functions.aspx

66. Add in to MS
Excel. Blends
simplicity of MS
Excel with the
power of SQL
Database!
Perform Powerful
Analytics on
large volume of
Data in a few
clicks using
comprehensive
list of DA
Functions
Designed to
analyse data
from Assurance,
Controls &
Compliance
Perspective with
minimal training.
Most reliable &
relevant Data
Analytics/BI
Software for
Auditors, CXOs
and Fraud
Investigators.
Why use Auto S-CAAT?
Automate & Amplify
Data Analytics on SQL

67. Thank you!
Email: sales@wincaat.com