Importing Data - The Complete Course in All File Types and Data Tricks to Get Your Data Ready for Analysis

2/19/2015
1
AuditNet® Training without Travel™
IDEA Software Training via Practical Application
Importing Data - The Complete Course in All File Types and
Data Tricks to Get Your Data Ready for Analysis
Guest Presenter:
Richard Cascarino, MBA, CIA, CFE,CRMA, CISM
Richard Cascarino & Associates
About Jim Kaplan CIA CFE
 President and Founder of
AuditNet®, the global resource
for auditors (now available on
Apple, Microsoft and Android
devices)
 Auditor, Web Site Guru,
 Internet for Auditors Pioneer
 Recipient of the IIA’s Bradford
Cadmus Memorial Award.
 Author of “The Auditor’s Guide
to Internet Resources” 2nd
Edition

2/19/2015
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Richard Cascarino MBA CIA CISM CFE
 Principal of Richard Cascarino &
Associates based in Colorado USA
 Over 30 years experience in IT
audit training and consultancy
 Past President of the Institute of
Internal Auditors in South Africa
 Member of ISACA, ACFE, IIA
 Author of Auditor's Guide to IT
Auditing and Corporate Fraud
and Internal Control
Copyright © 2014 AuditNet® and Richard Cascarino & Associates
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Disclaimers
 The views expressed by the presenters do not necessarily represent the
views, positions, or opinions of AuditNet® or the presenters’ respective
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Today’s Agenda
Importing a number of different data types and formats
Access the Import Assistant Select the File to Import
File Type
Specify Record Length
Specify Field Delineators
Field Details
Create Fields
Import Criteria
Appending a Virtual Field
Page 6

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Starting IDEA Pre Version 9
 Start
 Programs
 IDEA
 Setting the Working Folder ‐ contains
 data files
 Equations
 Views
 import definitions
 File
 Set Working Folder
 C:User<username>My DocumentsIDEASamples
7
Starting IDEA Version 9
 Start
 Programs
 IDEA
 Setting the Working Folder ‐ contains
 data files
 Equations
 Views
 import definitions
 Select
 Managed Projects
 Samples
8

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Importing a Text File
Use Desktop (+) to import a text file
called sales.txt from the Tutorial folder
Next
Next
You will need the file layout
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Sales.txt Layout
Field Name Type Start Len Dec Mask Description
 INV_NO 1 7 Invoice Number
 TRANS_DATE D 8 8 YYYYMMDD Transaction Date
 PAY_TYPE C 16 4 Type of Payment
 SALESMAN N 20 3 Salesman ID
 CUST_NO N 23 5 Customer Number
 PROD_CODE C 28 2 Product Code
 AMOUNT N 30 11 2 Transaction Amount
10

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Polling Question 1
Defining Files
 Next
 If data to be filtered click Equation Editor
 Next
 We want to:
 Import the File
 Generate Field Statistics
 Call the database Sales Transactions
 Finish
 (If you make a mistake Data then Field
Manipulation)
12

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Use Desktop (+) to import a text file
called sales.txt from the Tutorial folder
using the Advanced Record Definition
Editor
Next
Use the same file layout until all fields
are defined
 Call the database Sales Transactions
13
Use Desktop (+) to import an text file
called EBCDIC.DAT from the Samples
folder
Next
Use the same file layout until all fields
are defined
 Call the database Sales Details
14

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EBCDIC.DAT Layout
• Field Name Type Start Len Dec Mask Description
• SURNAME C 1 20 Surname
• INITS C 21 21 Initials
• ACCT NO N 42 9 Account Number
• TR DATE N 51 8 YYYYMMDDTransaction Date
• AMOUNT N 59 14 2 Amount
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Importing from an AS400
(iSeries)
Use Desktop (+) to import an AS400
file
Next
Input data file name AS400.dat from
the Samples folder
Input definition file name AS400def.fdf
from the Samples folder
 Call the database AS400 Details
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Importing from dBase
Use Desktop (+) to import a dBase file
Input data file name DBASE.DBF from
the Samples folder
Next
Next
Finish
17
Polling Question 2

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Importing from ACCESS
Use Desktop (+) to import an Access
table
Input data file name ACCESS.MDB
Open
Next
OK
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Importing from Excel
Use Desktop (+) to import an Excel file
Input data file name Sample.xls from
the Samples folder
Open
Next
Select the first 4 sheets
First Row is Field Names
OK
20

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Importing from ODBC
Use Desktop (+) to import a VISIO file
Next
Input table name Network -
Computers
Next
Finish
21
Importing from XML
Use Desktop (+) to import an XML file
Next
Input table name OrderDetails.xml
Next
Expand All
Collapse All
OK
22

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Importing from Comma
Delimited
You may not have one
Use Desktop (+) import a Text file
Input table name Interviewing.cms
Next
Next
Next
OK
23
Polling Question 3

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Skipping Print Report and
PDF
That’s the next webinar
25
Why?
Sort Index
Execution Speed slower faster
Resulting File Size larger smaller
Required Disk Space more less
Processing the Whole File much faster much slower
Processing a Few Records much slower much faster
Sorting vs Indexing files
26

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Using IDEA for Data Analysis
What are the objectives of the project?
Who is the custodian of the data (data
owner)? i.e. Finance, Purchasing
Who is the IT person overseeing the system?
Consider the data issues
When should I request the data?
If confidential or sensitive information then
need to consider security over the data files
 First step in detecting, investigating and auditing for
fraud using data analysis: Gaining access to the data
 Identify investigation objectives
 Arrange how to get the data
Meet with the data custodian (owner) and IT
 Define the required data parameters
Data fields/files needed
Format of the files
Record layout of the file
Timing of the transfer
Transfer method
 Verifying the data received – QA
Best to do this BEFORE processing it

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 IDEA can be used to identify almost any type
of data-related anomaly: Example:
Inventory…
 Calculate total of inventory balances
 Calculate totals by product category
 Generate exception reports, including negative values,
quantities or costs, extension errors, and so on
 Select items from perpetual stock records for test counts
 Report transactions after period end
 Prepare aged schedules of inventory items
 Report months of inventory on hand from usage history
 Report variations between test counts and perpetual records
Polling Question 4

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Ensuring the Data is Clean
Use of control totals and Hash
totals
Use of Data Verification
Cleaning up data for interrogation
Recording all clean-ups
Using IT to help Keep it Clean
Acquiring the Data
Obtaining Access Rights
 Read-only
If IT won’t give access, approach the user management. It’s
their data
They can permit whoever they want
You have Carte Blanche to look at anything but keep that in
reserve
 Temporary
You only need access to live data for the duration of the audit
 Confidentiality
You will ensure the confidentiality of the data at all times is in
audit’s possession
All archive copies of the data will be kept encrypted
Acquiring the Data

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Acquiring the Data
Getting it From the Computer
 Raw data
 Mainframe
EBCDIC
 PC
ASCII
 Differing sources
Disc
ODBC
Delimited Text
ACCPAC
SAP Private format
AS/400 FDF
COBOL format
Tape
Acquiring the Data
Needed to Obtain the Data
 Access to the Data
 What file is it?
 What disc is it on?
 Can I have read access?
 What does the data look like?
 “Owners’” Arguments against
 You have no right to the data files
 You actually don’t know what you want
 You will probably damage the data
 You won’t understand what you are looking
at …continued

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Acquiring the Data
Needed to Obtain the Data (continued)
 Your Counterarguments
 As audit we have unrestricted access to any data we
require for the audit
 We know what we want to know, you should be able to tell
me where it is
 We want read-only access – we cannot damage the live
data
 We also require data file layouts
Acquiring the Data
Further arguments … and counterarguments
 Tell us what you want and we’ll extract it for you
 We don’t want it extracted, we want it in unaltered format
 Why don’t we just give you a printout – tell us what
you want
 We may need to analyze it in several ways depending on
what we find
 There is too much data to analyze
 Heard of computers?
 We don’t know how to access that data
 Tell us who does and we’ll speak to them
…continued

2/19/2015
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Acquiring the Data
Further arguments … and counterarguments (cont’d)
 There is no way to access that data
 What you are saying is that you don’t know how – see above
 We don’t have files going that far back
 How far back can you go?
 Who decided the retention and on what basis?
Polling Question 5

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Acquiring and Importing Data
You’ve got the data – now what?
 Make sure it’s what you asked for
 Timeliness – does it reflect the right period?
 Accuracy – is it the live data?
 Completeness – is it all the data?
 It’s embarrassing to come to an adverse conclusion only to find you were
given the “wrong” file / layout etc.
 Its even worse if you came to a non-adverse conclusion
 Check against known
 Control totals
 Dates
 Transactions
 Never believe what the first printout tells you
It seems to be the right data – now what?
 You know what you wanted to find
 You knew where the data resided
 Now you’ve got it
 Go ahead with the analysis you planned
 You have the answer
 NOW CHECK IT
 Remember – Never Believe What The First Printout
Tells You
 Particularly if its what you want to believe

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If all you can get is the hard copy
 Can they print it to a file instead
 Comma Delimited if possible
 Fred Smith, Internal Audit,3/13/2011,
 Individual data fields separated by commas
 Easy for the software to identify individual fields
 If it’s a printout scan it
 1 field of 120 characters for example
 The audit software will allow you to define fields within the 120
characters
 You can even define different layouts for different rows
Polling Question 6

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Questions?
• Any Questions?
Don’t be Shy!
Training Schedule
1. IDEA Basics, Getting Started, and Basics of Importing Data
2. Importing Data ‐ The Complete Course in All File Types and Data
Tricks to Get Your Data Ready for Analysis
3. Conducting basic Data Analysis with IDEA
4. Reporting using IDEA
5. Importing Data from Reports using the IDEA Report Reader
6. Advanced Report Importing
7. Using Statistics in IDEA
8. Continuous Monitoring using Advanced Statistical Analysis
9. Basic Script Writing in IDEA
10. Using advanced @Functions
11. Advanced Script Writing in IDEA Part 1
12. Advanced Script Writing in IDEA Part 2

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Training Schedule
1. Conducting basic Data Analysis with IDEA 3/18
2. Reporting using IDEA 3/20
3. Importing Data from Reports using the IDEA Report Reader 3/25
4. Advanced Report Importing 3/27
5. Using Statistics in IDEA 4/1
6. Continuous Monitoring using Advanced Statistical Analysis 4/3
7. Basic Script Writing in IDEA 4/8
8. Using advanced @Functions 4/10
9. Advanced Script Writing in IDEA Part 1 4/15
10. Advanced Script Writing in IDEA Part 2 4/17
Supplemental Information
 CAATS – Web site from Dave Coderre
 Generic Approach to the Application of Data Analysis to Auditing
©CAATS 2007
 http://www.caats.ca
 Computer Assisted Audit Tools and Techniques
 http://www.auditnet.org/audit-library/computer-assisted-audit-tools-and-techniques-caatt
 Data Analysis Software Demo Evaluations
 ACL – http://www.acl.com
 IDEA - http://www.caseware.com/products/idea
 Arbutus - http://www.arbutussoftware.com/
 AuditNet® Documents (by request)
 AuditNet® Guide to Downloading Data
 Data Request Sample Letter
 CAATT Application Checklist

2/19/2015
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Thank You!
Richard Cascarino, MBA, CIA, CISM, CFE
Richard Cascarino & Associates
970-291-1497
rcasc@rcascarino.com
Jim Kaplan
AuditNet LLC®
800-385-1625
www.auditnet.org
webinars@auditnet.org

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