沃尔玛信息化的启示.doc

DATA ANALYTICS I
M. Popowits
Actg 537
What is Data Analytics?
Process of systematically applying statistical and logical techniques to describe, summarize pare data.
Used extensively in auditing and fraud examination
Before your can do Data Analytics…
Must access client data – connect to it and query out what you need
Transfer – ODBC, , Disk
Store – Where? Security? Access?
“Massage”– get data into useable form
Massaging Data
Harmonize or convert file formats, units of measure, date formats, table structures…
What is Data Analytics?
Two Basic Types
Exploratory – looks for patterns, differences, matches and anomalies in data
Airline ex. “Are certain geographic locations more prone to lost luggage?”
Confirmatory – confirm or reject whether expected patterns in data exist
Airline ex. –“Are duty free sales on international flights increasing or decreasing on a per passenger basis?”
What software is used in Data Analytics?
Excel & Access
Audit Applications – IDEA & puter Forensics – EnCase & Forensic Toolkit
Scripting Languages – write your own programs in VB, Perl
MSExcel as Audit Software
Familiar and readily available
Has limitations
Can only handle 65,000 records
Does not document the auditor’s work
Data can be changed in spreadsheet
Cumbersome for some tests: sampling
Can read a limited