Some auditors are moving towards continuous auditing processes and are asking questions about scripting and often wonder which data analysis program is the easiest to learn and use.

 

Scripting is extremely simple with IDEA without the need to know much about Visual Basic and can move an internal audit function from "ad hoc" to "repeatable".  See steps to data analysis maturity as explained in the July 2011 ISACA white paper on Data Analytics - A Practical Approach.

IDEA uses Visual Basic for Applications a language widely used by Microsoft products such as spreadsheets and database applications.  Scripting is actually another word for programming and IDEA provides four ways to create programs.  Once created and scheduled with a job scheduler such as in Microsoft XP, these scripts can run unattended.  For offices that have a shared network drive already mapped, just have the DBA place the new data files in accessible space and the script will run when the files are present.  IDEA has another advantage in that scripts can be saved in executable format so unauthorized changes can not be made.

The easiest way to get started with scripting is using IDEA's fourth way to program, Project Overview released over two years ago with version 8.  Project overview provides the auditor with a visual flow chart of the analysis work conducted at any point in time during or after the audit with one click of the button.  This feature also provides a project overview for audit work supervision and client discussions (a picture is worth a thousand words).

You can even export the work flow chart to word or powerpoint.  With project overview, IDEA draws a flow chart of the work performed. With one click on the scripting icon you can highlight along the flow chart those tests that you want to re-perform with new data. Again close the project overview and the program is sitting in the editor ready for naming and saving.