Assurance Solutions

Your Trusted PartNer for Audit Analytics

Increase Efficiency

Internal audits role in todays organization is changing, and

Detect Errors and Fraud

the profile of their work is increasing. ACL solutions scale to

Minimize Loss

the increasing demands facing auditors and enable them to

Support Compliance

deliver better insights into the business.

Understanding Audits Needs

ACL is the only audit analytic
software company that offers
a complete range of solutions,
and has the consulting expertise
to get you up and running as
quickly as possible.

Not only is internal audit being asked to become more efficient and
effective in performing its traditional assurance role, but expectations are
heightened to also assess the effectiveness of risk management processes.
How can the audit team do this? Largely by leveraging the benefits of data analysis techniques, which have been
used for years, to improve business performance.
ACL has applied its more than 24 years of experience to develop the Audit Analytic Capability Model. This Model
identifies the benefits of different levels of use of audit analytics and provides guidance on what needs to be in
place from a people, process and technology perspective to optimize these benefits.
As a result, ACL developed unique solutions for each level of the Model to help organizations effectively integrate
their use of audit analytics.

Ad hoc

Repetitive

Continuous

Level 5
Monitoring

Foresight

Audit Contribution

Level 4
Automated
ACL Solution 2
Applied
Analytics

Insight

Level 3
Managed

ACL Solution 1
Data
Analysis

Level 2
Applied
Level 1
Basic

ACL Solution 5
Continuous
Monitoring

ACL Solution 4
Continuous
Auditing

ACL Solution 3
Managed
Analytics

Hindsight

Sophistication

The ACL Audit Analytic Capability Model with corresponding solutions

More Productive and Cost-Effective

Analysis
ACL solutions help audit teams work more
efficiently to get more done with their existing
resources. Analysis that would have often taken
days to complete can now be done in minutes.
Easily perform data analysis prior to commencing
an audit to prioritize resources where audit issues
arerevealed.

Analyze 100% of Your Data

Better Audit Quality and Consistency

By taking advantage of ACL solutions to analyze

transactions, it is possible to do much more than just
sample a data population. Ensure 100% coverage
and have the utmost confidence in the results. Gain
visibility into an organizations information through
the ability to directly access and query each and
every transaction from a multitude of sources
andsystems.

One of the keys to improving performance and

driving better results is the ability to automatically
record what has been done and reliably repeat it,
strengthening the quality and consistency of audit
work. ACL provides comprehensive audit trails
and reliable task automation from accessing the
data at source, to verifying its validity, through to
generating auditreports.

The Complete Solution

ACL solutions combine powerful analytic technology, expert consulting services and training designed to meet your
business challenges and goals.
Solution-Enabling Technology
ACL solutions are powered by ACL Desktop,
recognized worldwide as the leading stand-alone
data analysis software for audit and financial
professionals. Providing a unique and powerful
combination of built-in audit analysis commands,
ad hoc data access and a simple scripting language,
ACL Desktop enables you to gain immediate
visibility into transactional data critical to your
organization.
ACL AuditExchange helps audit teams take
their use of ACL Desktop to the next level.
The AuditExchange platform is a server-based
technology that provides automated data access
capabilities within an organized, centralized and
secure environment, supporting the scheduling and
automation of analytics. AX Exception enables
anomalies found during analysis to be passed
seamlessly to business stakeholders responsible
for determining the cause and correcting the
controlexceptions.

Consulting, Training and Support

Services
ACLs service teams bring together ACL subject
matter experts, technical consultants and trainers
with years of industry experience and a proven
methodology. ACL consultants work with each
organization to understand their audit and
control objectives, business processes and data
environment to provide the solution that best
addresses theirneeds.
ACLs implementation methodology has been
designed to support both onsite and remote
solution development and strikes the optimal
balance of consulting and training. For customers
desiring a turnkey solution and rapid time-to-value,
ACL can provide full-service implementation
capabilities. For those who have attended ACL
training and are seeking self-sustainability, ACL

consultants can accelerate the learning curve,

working side-by-side with customers to apply
knowledge, reinforce concepts and ensure the
application of bestpractices.
ACL training provides hands-on guidance as
participants learn key concepts and techniques and
gather the building blocks necessary to integrate
audit analytics into their audit programs. Training
options include open enrollment classes, on-site
training and online virtual classrooms, and offer
Continuing Professional Education (CPE) credits. In
addition, all live courses are National Association of
State Boards of Accountancy (NASBA) certified.
ACL provides customer support in multiple
languages to our global client base. Personal, expert
technical advice is complemented by exclusive
access to a comprehensive online knowledge base
and customer community.

Managed Analytics
Automation Built-in Analytic Scheduler
Server Analytic Processing Power
Content Management Any File Type

Data Analysis & Applied Analytics

Continuous Auditing

Data Access
Components

Continuous Monitoring
ERP
Access virtually any
data source and
automate data feeds

Enterprise
Data
Legacy

ACL D/B Interfaces

Desktop

Strengthen Financial and Operating

Controls
Management and business process owners can
receive timely notification of control breaches,
evaluate the risk and resolve potential problems
before they escalate. By reporting on the strength of
financial and operational controls on a continuous
basis, organizations create a stronger and more
effective control environment.

ACL Solution-Enabling Technology

AuditExchange

Timely Insight

Increase Business Assurance

Automating analytics to run on a continuous basis

allows for auditors to move from a historical,
ad-hoc review process to one that is both current
and timely. Rather than identifying control
breakdowns and instances of fraud, errors and
abuse that have occurred in the distant past, audit
teams can now meet the increasing expectations
of audit committees and management through
timelyinsight.

The increasing cost of audit and compliance

reviews is pressuring organizations to find effective
and sustainable means of validating controls
performance. ACL solutions can automate internal
controls testing in key financial and operational
processes across the enterprise. Audit can rely on
the monitoring procedures being performed and
focus additional efforts on areas of higher risk.

RLI Insurance identified over

US$4 million in missed billings, and
revealed US$100,000 in yearly funds
leakage for a 400% annual ROI

ACL can help any organization improve its

use of audit analytics

Hawaiian Airlines gained 100% data

coverage, which significantly reduced
improper flight benefitusage

99 Market leader with deep industry insight and a solution that provides excellent value

Hospital Corporation of America (HCA)

located US$17 million in duplicate
company payments over the course of
one year
Forensic Strategic Solutions uncovered
circumvention of proper payment
codes using direct payments, resulting
in outstanding encumbrances over
a period of five fiscal years totaling
approximately US$77.8million
Lafarge North America cut data
extraction times from 20 days down to
several hours

99 Unrivaled domain knowledge across more industries than any other audit analytic provider in the market
99 A global network of user groups, annual user conferences and road shows to talk to thousands of customers
every year and to regularly incorporate their feedback into our product design
99 A professional services team with a library of thousands of analytic tests for business processes across the
enterprise, jumpstarting audit productivity

ACL Solutions
Solution 1: Data Analysis
Improve your audit coverage and productivity

ACL technology equips you to pull in all the data and focus in specifically
on the anomalies. Caesars Entertainment

Solution 2: Applied Analytics

Enhance quality and consistency by embedding analytics into audit
processes

There is no way we could have been as successful assessing risk and

detecting fraud without using ACL. Dollar Thrifty Automotive Group

ACL Audit Analytic Capability Model

Continuous Monitoring
Continuous Auditing
Managed Analytics
Applied Analytics
Data Analysis

soluTioN

Solution 3: Managed Analytics

Conduct more efficient, secure and faster analysis

ACL delivers secure data access with top-notch quality assurance. Its helping us to
improve efficiency and cut costs. Lafarge North America

Solution 4: Continuous Auditing

Gain more timely insight into fraud, errors and inefficiencies

ACL technology has transformed how we assess risk in our organization.

Fidelity National Financial

Solution 5: Continuous Monitoring

Reduce risk, lower costs and increase organizational performance

ACL will fundamentally transform how we manage spending and evaluate compliance.
Dun & Bradstreet

About ACL Services Ltd.

acl.com
info@acl.com
ACL and the ACL logo are trademarks or registered
trademarks of ACL Services Ltd. All other trademarks
are the property of their respective owners.

2011 ACL Services Ltd.

BR/AACM/23032011

ACL Services Ltd. is the leading global provider of business assurance technology for audit and compliance professionals.
Combining market-leading audit analytics software with centralized content management and exception reporting, ACL
technology provides a complete end-to-end business assurance platform that is flexible and scalable to meet the needs of
any organization.
Since 1987, ACL technology has helped organizations reduce risk, detect fraud, enhance profitability, and improve business
performance. ACL delivers its solutions to 14,700 organizations in over 150 countries through a global network of ACL
offices and channel partners. Our customers include 98 percent of Fortune 100 companies, 89 percent of the Fortune 500
and over two-thirds of the Global 500, as well as hundreds of national, state and local governments, and the Big Four public
accounting firms.