Dalam menjalankan prosedur audit dalam ACL, ada banyak sekali fungsi yang digunakan dalam ACL. Dalam bagian pertama ini, kita akan menjabarkan beberapa hal mengenai fungsi summary data. Fungsi ini secara umum digunakan untuk mengelompokan data-data auditee sesuai dengan kriteria tertentu. Dengan begitu, auditor dapat melihat tren data, berdasarkan pengelompokan yang ada.

Summarizing Data – STRATIFY

Stratify to summarize data according to numeric ranges

Count the number records within specified intervals

·Select Analyze|Stratify. Choose the field on which to stratify, and click OK.

View the output as a graph

In the Stratify dialog box, click the Output tab and select Graph.

Summarizing Data – AGE
Age to summarize data according to data ranges

Use the Age command to produced aged summaries of data.

Produce an aged summary

·Select Analyze|Age. Choose the command options and click OK.

Specify the aging periods

·In the aging period list, you can specify starting points such as 0, 90, 30, 60, 90, 120 and 10.000 days.

Summarizing Data – CLASSIFY

Classify to summarize data according to ranges based on unique values in a single character field

Classify records by a character field

·Select Analyze|Classify. Select a field on which to classify records, choose any additional options, if necessary, and click OK.3

Summarizing Data – SUMMARY

Summarize to produce a summary of the data according to ranges based on multiple character or date fields.

Summarize on character fields

·Select Analyze|Summarize

Use Summarize to remove duplicate records

·Specify the character field on which to summarize, do not subtotal any fields, select Other Fields and then select Add All, and send the output to a table. The new table will contain unique records only.

Summarizing Data – CROSS-TABULATE

Cross-tabulate to summarize data by setting character fields in rows and columns and accumulating numeric values.

Cross-tabulate character fields

·Select Analyze|Cross-tabulate. Specify the fields for the rows and a field for the columns.

·You can also specify numeric fields to subtotal and enter a command filter.

Cross-tabulate to a graph

·In the Cross-tabulate dialog box, click the Output tab and select Graph.