IIA-Australia White Paper - Data Analytics using SQL

IIA-Australia White Paper - Data Analytics using SQL

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Malcolm Webster BComm(Mgmt), GradDip(CIT), DipFP, MIIA



Topics Explored

Internal Audit, Testing, Fieldwork


White Paper


Any audit function should embrace and use analytics wherever possible. SQL programming is an efficient way to perform analysis on databases. Enormous amounts of information can be condensed into easy to understand output in a fraction of the time other tools take.

Key Points

  1. Patterns or anomalies in information are identified once data is aggregated.
  2. Modern tools allow the user to enter the number of rows to be returned, to get a feel for the output prior to execution of a larger routine.

Relevant Industries


Level of Assumed Knowledge