Learning Audit Command Language (ACL) Analytics: A Step-By-Step Approach
Haslinda Hassan, Nurulhuda Ghazali, Mohammad Syaszuwan Mohd Radzi & Hafizah Mohamad Hsbollah, 2022
ISBN 978-967-0031-03-3, 232 pages., RM35.00
Audit Command Language (ACL), currently known as Galvanize, is a powerful tool used by auditors in performing audit. As more and more firms use computers to handle data, the ability of auditors to perform computerized audits becomes increasingly vital. This book is geared for both beginners and intermediate users. It provides users with a step-by-step guide to performing ACL analyses, ranging from preliminary to advanced (scripting) functions. In order to grasp how to use ACL in auditing, users need a firm foundation or be well-versed in auditing concepts. Basically, audit procedures related to information technology is not much different from general audit procedures.