数据挖掘. 数据转换. 这些都是数据分析的同义词. But what exactly does 数据分析 mean and how can internal auditors utilize 数据分析 in their work?
数据分析被定义为, "The science of examining raw data with the purpose of drawing conclusions about that information…"1 .With the vast amount of information upon which internal auditors must rely to perform their work, it can be overwhelming to determine the best available data (if they are available at all); how to filter data to the best usable format; and how to use data to identify trends, 不一致, 潜在的欺诈或流程改进，以增加组织的价值. 本质上, 一定要问, “How can internal audit best utilize and manipulate data to help the organization make decisions?”
随着对数据分析在实地工作中的依赖的增加, 范围, 和规划, determining where to begin and how to identify with which projects to start can be challenging. There are 2 phases and associated steps that auditors can take to begin the journey of utilizing 数据分析.
阶段1:设置
开始将数据分析纳入审计工作, an auditor should aim to divide implementation into 3 steps rather than tackling it all at once. 将设置分成3个部分使实现更易于管理. The auditor may realize that they are further along in the 数据分析 process than they anticipated.
The auditor may realize that they are further along in the 数据分析 process than they anticipated.
第一步:评估
To start, auditors should complete an audit score for audit and 数据分析 assessment. There are tools available to evaluate an audit department's current data and analytics performance. Some tools offer insight into where to focus efforts and help identify the necessary resources. 此外，一些工具根据基准评估提供的响应. 作为输出, a report is provided that helps auditors understand how well their teams are currently performing, 短期和长期目标, 以及满足战略和业务需求所需的资源.
2 .嵌入
基于审计团队现有的数据分析知识, 应确定并进行培训以增加知识. 从那里，可以嵌入分析的使用. Auditors can begin by building a bank of questions or inquiries to incorporate into their audit programs. 不了解收集数据的预期结果, 从数据分析中获得很多东西是具有挑战性的.
A proof of concept can be developed to identify where in the organization 数据分析 may provide the greatest return, 是否应付帐款, 日记账评价, 访问管理, 供应商管理或帮助台票证分析.
此外，审计团队应该适应和加强. Current audit processes can be adapted to incorporate 数据分析 into any phase of the audit. 每次审计都应加强这些努力.
3 .利用
幸运的是，大多数审计团队不必从头开始. 资源 such as a 数据分析 example library can be used to gather information and inspiration. Such libraries are collections of practices intended to help users understand how 数据分析 can be used in audits, 咨询和持续监测.
In addition, audit teams should identify which tools they wish to use to gather 数据分析. It may seem that sophisticated software programs such as Audit Command Language (ACL)2 或表3 是否需要执行数据分析, 然而, 更常用的应用程序，如Microsoft Excel和PowerBI4 还可以帮助团队实现他们的数据分析目标吗.
步骤4:数据提取
才能执行数据分析, there are 7 steps that should be taken to ensure that the data are reliable and that objectives are achieved:
- 确定数据的来源. Data may come from a variety of sources such as a data warehouse, application or spreadsheet. Whomever pulls the data and from where they pull it depends on who manages the data—is it the IT department, 澳门赌场官方下载所有者或供应商?
- 确定数据的预期结果. 例如, 如果使用分析工具进行应付账款分析, one would want the data to tell them whether there are duplicate vendor numbers, 姓名或地址.
- 确定结果应该是什么样子. The results could be displayed in a chart, a spreadsheet or in a Word document in paragraph format. The appearance of the results should be customized based on what is being reported and who is using the information.
- 数据是否可用和可访问? 人们可能知道他们想要什么类型的信息来完成他们的分析, but it must be determined whether the information is readily available or it requires additional resources and time of other teams.
- 了解在工作的每个阶段使用哪些工具. Prepare the tools to obtain and analyze the data based on what information is needed. 有各种各样的工具可用, but it is important to understand which tool can provide results in a timely, 容易吸收的方式.
- 确保反复测试工具和数据. 这保证了产出满足需要.
- 用组织操作验证输出. 如果看起来不错，那么是时候开始了.
阶段2:分析
Once Phase 1 is complete, audit teams can dive deeper into the “how” of 数据分析.
第一步:分析
审计师可以将他们的培训结合起来, 嵌入数据分析, 将他们的概念验证模型和适应方法整合到单个审计中. They should obtain feedback from management and the business area about what worked and what did not work to determine whether the analytics met expectations.
一旦所有相关方都同意数据提供了有价值的见解, 审核小组应记录所采取的步骤，并使过程可重复.
2 .报告
一旦收集到数据, a dashboard that shares the analytics’ outcomes with business owners 和管理 should be created. Dashboards and reporting can help tell a 数据分析 story and educate teams so that 数据分析 becomes ingrained across all areas of the organization. One such example is journal entry testing to determine if journal entries were made outside of regular working hours, if manual changes or inputs were made or if the same memo was used on a nonrecurring entry. This type of analysis can assist in identifying and preventing potential fraud. 另外, the business area can be educated on the analysis and use it to inform a continuous monitoring process.
结论
While collecting 数据分析 may seem mysterious or difficult, it does not have to be. 通过利用可用的工具, 开始小, 并为收集数据分析设定目标, the analytics can be incorporated into each audit and results can be shared with management. Audit teams can become the educators—and cheerleaders—for 数据分析 one audit at a time. The outcome(s) of 数据分析 have the potential to reduce manual operations, 缩短完成任务所需的时间, 帮助识别趋势，监控潜在的欺诈行为, increase business ownership in continuous monitoring and highlight the value of internal audit.
尾注
1 Stedman C.; “数据分析(DA),” TechTarget2023年5月
2 勤奋。”自动化流程并交付驱动战略变革的见解”
3 表”,欢迎来到Tableau”
4 微软。”将您的数据转化为即时影响”
Deneen Richard, CISA, CRISC, CRMA
助理副总裁兼首席内审员在LWCC吗. 她拥有20多年的审计经验，包括运营经验, 金融, and IT audit assurance and advisory services; enterprise risk management; and enterprise policy. 另外, 她的经验跨越多个学科，如项目管理, SOC (Service Organization Control) 1和SOC 2, 示范审计规则(MAR), 数据分析, 和管理.