Internal Audit Consulting Services Major Capabilities of IDEA

Internal Audit Consulting Services Major Capabilities of IDEA • • • 1 Project management with IDEA Data Import Data Analysis Operations on 2+ data files Creation of Virtual fields Audit Trail & Automation Sampling for Compliance Findings verification Superiority over other CATT software Scalability & Growth capabilities Summary © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 29

Internal Audit Consulting Services 2 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 32

Internal Audit Consulting Services Why is IDEA superior to other CAATT software ? Ease of use • Editable GUI for Import of PDF & Print Report • Full Integration with Windows/Office (including Ctrl+F, Ctrl+C, Ctrl+V, Ctrl+G) • Re-Run Task • Append more than 2 databases at a time. Only common fields need be of same type. • Process up to 50 Extractions on a single pass of the file. • Duplicate Key Exclusion • Full Field Statistics on Numeric, Date & Time fields • Editable fields • Drag and drop import • Automation (Visual Script): visual representation of IDEAScript • Send files – opens Outlook immediately 3 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 32

Internal Audit Consulting Services Why is IDEA superior to other CAATT software? Files Management and Housekeeping • Project management • File Explorer similar to the Windows Explorer + Tree View • Simultaneously open several files, process a task on one file while working another • Project Overview – graphical auto generated project progress Custom Functions: Create functions & share with others. Access like any other @Functions Advanced Statistical Methods: relation, Time Series and Trend Analysis 4 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 35

Internal Audit Consulting Services Scalability & Growth with Case. Ware IDEA products • IDEA Version 8. 5 ü Concurrent Licensing ü ASCII / UNICODE • IDEA Server V 4. 4 Secure Data analysis at the corporate level for files up to 1. 8 HB. • Case. Ware-Monitor : Continuous monitoring of a full business process, automated workflow, assessment of controls, escalation of control (breach) events Adding layers without investment loss 5 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 37

Internal Audit Consulting Services Summary Ø Case. Ware-IDEA is the dominant provider of mission-critical accounting and auditing software used by domestic and global accounting firms and a leading provider of auditing & control software to governments, tax authorities and corporations. Ø IDEA is capable of importing huge files, from different platforms, swiftly. Ø IDEA assists the user in all the stages of Audit / creating a Control Report. Ø No Programming skills required for creating a macro of a full control process. Ø IDEA supports the creation of a library of control driven menus. Ø IACS supports, trains and carries out OJT projects, by the top experts in IDEA 5 days a week from 9: 00 till 18: 00 6 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 37

Internal Audit Consulting Services Project management with IDEA Management & control of team member’s progress 7 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 37

Internal Audit Consulting Services Data Import • • • 8 ASCII & EBCIDIC fixed length Import & ASCII delimited (including Comma Separated Value) Analysis of huge Dbase III and IV files Microsoft Excel Microsoft Access ODBC SAP/AIS AS 400 XML Lotus (. wk 1, . wk 3, . wk 4) Accounting packages Print Report and Adobe PDF © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 40

Internal Audit Consulting Services Data Analysis § § § 9 Database Reconciliation Locating data errors Filtering records Summarization Stratification Duplicates detection & Exclusion Gap analysis Pivot Table Aging Benford Advanced Statistical Methods: Correlation, Linear regression, Time series © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 41

Internal Audit Consulting Services Operations on 2+ data files § Visual Connector § Append Databases § Compare Databases § Join Databases 10 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 42

Internal Audit Consulting Services Sampling for Compliance Checking a sample 11 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 45

Internal Audit Consulting Services Findings verification § § 12 Export data to PDF format Send IDEA database to other users Export to Excel and send with Outlook Graphic presentation of the analysis process © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 51

Internal Audit Consulting Services Database Reconciliation 13 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 54

Internal Audit Consulting Services Locating errors in a DB Automatic creation of Bad data file: No need for ASCII table to translate HEX values to English 14 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 56

Internal Audit Consulting Services Use of Editable fields in compliance check 15 © Confidential, No part may be disclosed without the permission of IACS AM 8: 31: 58

Internal Audit Consulting Services Filtering Records Filtering methods Process up to 50 Extractions on a single pass of the file 16 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 01

Internal Audit Consulting Services Several Types of Virtual Fields Field Type Usage Virtual Character Transform from Numeric/Date for comparison purposes Virtual Numeric calculations: reverse engineering Virtual Date Transform from Numeric/Character to Date Multistate Editable field for insertion by hand 1 of 4 possible values: Editable Numeric Editable field for insertion by hand of numeric data Editable Date Editable field for insertion by hand of dates Editable Character Editable field for insertion by hand of textual data 17 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 01

Internal Audit Consulting Services Import of a PDF database 18 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 03

Internal Audit Consulting Services Law generator for abnormality tracing Here you write the equation/law for identifying irregularities Double click on a field to insert it to the equation window Choose a built–in function from 100+ functions Explanation & example for every function Operators 19 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 04

Internal Audit Consulting Services Use Outlook within IDEA 20 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 06

Internal Audit Consulting Services Summarization Summarize a file by Numeric, Character, Date and Key Field. Drill-down is accessible from the grid (result) as well as in the graphic and a resulting file. Allows the users to save results in a DB (drill-down capable) or in a result, or both. IDEA will also calculate the total, the variance, the average, the count, the minimum and the maximum for each key field. 21 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 09

Internal Audit Consulting Services Compare data from two periods 22 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 09

Internal Audit Consulting Services Appending Databases for joined analysis IDEA can append up to 32, 768 databases at one time, memory permitting. Only the common fields must be identical in type. 23 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 12

Internal Audit Consulting Services Connecting multiple DB’s Allows the creation of an unlimited number of levels (grandparent, child, etc. ), and unlimited number of files by level (many children, many grandchildren, etc. ) generating an archive in a flat file format that combines all of the connections. The number of related files in IDEA is unlimited. 24 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 12

Internal Audit Consulting Services Gap analysis Gap Detection results indicate the character portion of the field. Date Gap Detection allows the user to include or exclude weekends and holidays. All dates are shown in date format. Missing items are regrouped by gaps that can be expanded to display all the gaps. 25 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 15

Internal Audit Consulting Services Duplicate detection & Exclusion A minimum of 3 steps in ACL to extract nonduplicates In other CAATT s/w Same-Different can only be executed through complex command line prompts. 26 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 15

Internal Audit Consulting Services Stratification Stratify the file by Numeric, Date, Character and Key fields. Drill-down is accessible from the grid (result) as well as in the graphic and a resulting file. Choose applicable graph type 27 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 16

Internal Audit Consulting Services Pivot Table Create the script code immediately, by clicking 28 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 17

Internal Audit Consulting Services Audit Trail - History Part of the log: Import of an Access DB Part of the log: Definition of Extraction criteria and Extraction to new DB 29 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 18

Internal Audit Consulting Services Project Overview to automation No programming skills required ! 30 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 21

Internal Audit Consulting Services 31 Aging © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 22

Internal Audit Consulting Services Case. Ware Monitor 32 © Confidential, No part may be disclosed without the permission of IACS AM 8: 32: 23