ACL Installation and Instructions
INTRODUCTION
ACL is generalized audit software used by auditors to extract and analyze data on client’s
computerized systems. Generalized audit software is discussed on pages 329 and 398
of the text.
The ACL Problems included in selected chapters (Chapters 7, 8, 10, 12, 14, 15,
16 and 17) are intended to provide you with an introduction to ACL. An in-depth study of
its use is beyond the scope of most first auditing courses. The guidance provided in this
Appendix is intended only to help you solve the problems in the text.
Downloading ACL
Complete the following steps to access the ACL software:
1. Visit the ACL Academic Network page for Professors at
https://info.acl.com/Academic-Network-for-Professors.html
2. Sign up for the ACL Academic Network.
3. You will receive two emails: the first explains your software entitlement and the
second will contain instructions on how to activate the user account and set a
password. Access to ACL software expires after six months.
4. More information on the ACL Academic Network for Students can be found here:
https://info.acl.com/Academic-Network-for-Students.html
Note that ACL is only compatible with the following versions of Windows: Windows 10,
Windows 8.1, and Windows 7. Additional support can be found at the ACL websites:
Analytics installation: https://help.highbond.com/helpdocs/analytics/14/user-guide/en-
us/Content/administration/home.htm.
GRC quick start: https://help.highbond.com/helpdocs/projects/current/user-guide/en-
us/Content/projects/quick_start/Projects_quick_start.html?cshid=pm-pm-quick-start
Opening ACL
An icon to open ACL should be on your desktop after installation. If it does not appear,
then go to Windows Start and select “Programs” to then locate the ACL link. Select the
ACL link to launch the software.
Finding Companies, Tables, and Using Commands
The main ACL screen should appear when you open the ACL software. Look at that
screen now.
On that screen, you will see a choice to create a new analytic project or open an
analytic project. Click on the link for “Open Analytic Project.” Within the “Sample Files”
you will see three projects listed. The ACL assignments in the text use only two of these
projects: ACL_Rockwood and ACL_Cypress_Pcards. Both of these projects have several
folders and files within those folders, which ACL calls tables. You will first double-click on
a project to identify the folders, which will appear in the left side of your screen window
once you double-click on the project folder. (Note: When you open ACL again, any

projects you have accessed will appear under “Recent Analytics Files” and can be
accessed using those links.)
Note: From now on, when you see italics it means you should use your computer to follow
an instruction. The arrow sign (→) indicates an additional action to be taken.
Double-Click ACL_Rockwood to open the folders under ACL_Rockwood → Click
the plus sign next to the payroll folder to view the available tables.
Observe that there are now three tables available in the payroll folder.
Double click Payroll_details and observe that a typical ACL table labeled
Payroll_details for payroll transactions opens. On the bottom row of that screen,
the number of records in the table is listed (5,801). The table includes columns
with titles and data in each column. That is the information that auditors verify using
various commands.
Click the top of the Net pay column on the table (make sure the column is now all
highlighted) → Go to the Windows drop-down options at the top of the screen and
select “Analyze” (on the Menu bar) → Under “Analyze,” select “Total” (on the drop-
down list).
The amount shown on the screen should be 7,466,987.20. You just used an ACL
command (Total) to calculate the total of the net pay amounts in the table. That sure beats
using a calculator or reentering the data in Excel.
Click the small x next to the Total tab to close that window and return to the
Payroll_details table.
→ Click the small x next to the Payroll_details tab to close the Payroll_details table.
ACL_Rockwood Project” will still be open on the left side of the screen.
→ Click the large X to exit ACL.
You will use the remainder of this material to help you answer the assigned questions in
the text. The first three functions (Quick Sort, Filters, and Computed Fields) are not
considered ACL commands. The remaining functions included here are all ACL
commands. You will use these commands in ACL homework problems that are included
in selected chapters. The descriptions below provide a brief overview of the functions that
will be used to complete those problems. Within each ACL homework problem in the text,
you will see the commands needed to answer the problem listed within parentheses in
that problem.
Quick Sort Used to sort data in any field, either from lowest to highest or vice versa.
1. Click on the column heading of the field you want to sort.
2. Right click on the top of the column to find the
→ Quick Sort Ascending or Quick
Sort Descending. (You can right click Quick Sort Off to undo the sort.)

Filters Used to ask questions of data in a table without adding a new field.
1. Click the Edit View Filter button in the row above the column headings to enter
the Edit view filter window.
2. Use the Expression box to build an expression.
3. The Expression box is where you build filters using the available fields in the
current table, as well as the operators (=, < >, AND, etc.). There are three
components to a filter: (1) field, (2) operator, and (3) a numeric value, character
value, or date.
4. In the Available Fields portion of the window, double-click the name of the field for
which you are building a filter. Notice that the field name is inserted in the
Expression box.
5. Use the operator buttons (=, +, <, >, etc.) and the numeric keypad on the keyboard
to build the filter. Note: If you are performing a recalculation to determine if the
original calculation already in the data table is correct, use <> as the operator with
no spaces between the less than and greater than signs.
6. Enter an appropriate string or value after the operator. Use the following
guidelines:
• Numeric values—enter as a number with no commas or dollar signs. For
example, to enter $1,000, type 1000.
• Character values—enclose with one or two quotations. For example, to
enter department D10, type “D10” or ‘D10’. Use the same case as is used
in the data field.
• Dates—click on the Date & Time button located just below the mathematical
operators to open the Date & Time Selector box. Click the drop-down arrow
to enter the monthly calendar box. Select the date, then click OK.
7. For more complex filters, use the AND, OR, or NOT operators and repeat the
preceding process for each portion of the filter. After selecting an AND, OR, or
NOT, it is necessary to repeat all three components [(1) field, (2) operator and
(3) a numeric value, character value, or date] of the filter.
8. An example of an expression to select all gross pay amounts greater than $1,000
for employee number 0000124921 from the Payroll_details table is as follows:
employee_number = “0000124921” AND gross_pay > 1000
9. Click OK to complete the filter.
10. If you want to change the filter, click again to return to the Edit view filter
window. Make changes in the filter and click OK.
11. You can also apply additional commands to a filtered table until you remove the
filter.
12. Click the Remove Filter button after you have completed all additional tests on
the filtered table to return to the unfiltered table.
Computed Fields Used to ask questions of data in a table by adding a new field. The
new field is derived from calculations using other fields in the table.
1. Click Edit
→ Table Layout to open the Layout Options window.

2. Select the “Edit Fields/Expressions” tab folder on the top row of the Layout window.
3. Click the Add a New Expression button , which is the third button down on the
left side of the window under the “Edit Fields/Expressions” tab. (You may need to
expand the window to see the .)
4. Add a name for the computed field in the Name box that describes the new column.
Also add a column title in the Alternative Column Title box, which will appear in the
Table after you complete the new field.
5. Click the Expression button , which is located to the right of the Name box to
open the Expression box.
6. Build an expression in the expression box in the same way as for filters. For
example, assume you want to independently calculate the net pay. Enter “Recalc
Net Pay” in the Name box and in the Alternative Column Title box and in the
Expression builder box build an expression by double-clicking on “gross_pay”, “-”,
and “deducations” in the Available Fields box to build the following expression
(note that the field name for deductions is misspelled as “deducations”):
gross_pay – deductions
7. After building the expression, click OK to return to the original table layout window.
8. Click the Accept Entry button on the top left of the screen to save the new
computed field.
9. The new field can be added to the table view by completing the following steps:
• Close the Edit Fields/Expressions window if it is still open.
• Return to the data table which contains all the data for the file you are
examining. Place the cursor in the column heading to the right of where you
want the new computed field to appear in the table view.
• Right Click and then click Add Columns from the drop-down menu.
• Double-click on the name of the new computed field you just created.
• Click OK. The new computed field now appears in the table view.
Age Command Used to accumulate data in a table by age, usually for accounts
receivable.
1. Click Analyze
→ Age to open the Age window.
2. Use the Age On drop-down arrow to select the date field you want to run the Age
command on
3. In the Subtotal Fields portion of the command dialog, click on the name of the
numeric field you want to list for each aging interval.
4. Enter a date in the Cutoff Date box using the calendar. This date is used to
calculate the aging. It is typically the client’s year-end date.
5. Click OK to run the Age command.
Classify Command Used to count and aggregate the number and percentage of records
for each value of a character field and to subtotal the numeric fields for the field.
1. Click any cell in a column for any character field you want summarized. (Do not
click the column heading.)
2. Click Analyze
→ Classify, then select the field you want to classify on. Next click
on the quantity field in the Subtotal Field that you want summarized.

3. Click OK.
Count Command Used to count records in a table that you have filtered. (For a table that
has not been filtered, the record count is indicated at the bottom of the open table.) After
a filter is applied to a table, observe that there is now a ?/ in the lower left corner that
replaces the original count.
1. Click Analyze
→ Count.
2. Click OK. The new count replaces ?/ in the lower left corner.
Duplicates Command Used to detect duplicates in the sequence of numbers in a table,
usually document numbers.
1. Click on the column heading for the document numbers you want to test for
duplicates.
2. Click Analyze
→ Duplicates.
3. The result is a list of duplicates if any exist. When prompted click on OK and type
any output file name such as “Duplicates.” (You can change the radio button from
“file” to “screen” under the output tab if you want to see the output on your screen
and not save it to a file.)
Gaps Command Used to detect gaps in the sequence of numbers in a table, usually
document numbers.
1. Click on the column heading for the document numbers you want to test for gaps.
2. Click Analyze
→ Gaps. The result is a table of gaps if any exist.
Statistics Command Used to identify characteristics in client data files to better
understand the data being audited.
1. Click Analyze
→ Statistics to open the Statistics window.
2. Select the numeric or date field(s) you want to generate statistics on by clicking on
the line(s) containing the field name(s). Use the Shift or Control key to select more
than one field.
3. Click OK to run the command.

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Lecture Notes for Auditing and Assurance Services, 17th Edition

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