Continuous Assurance Best

Practices:  Laying the

Roadmap to Success

MY BACKGROUND

BA’s in History and Religion Studied for an Master’s Degree in Church History Got a job twisting balloons while in grad school. Worked for Babies R Us as an Assistant Manager. Worked Customer Service while working on an

MBA. Took Intro to Pascal in college to fulfill a

distribution requirement!

WHY IS THAT RELEVANT?

Because I am not a techie.

HOW I ENDED UP HERE?Prior to learning ACL:

I was answering phonesAnd twisting balloons

If you can take some clown off the street and teach them ACL, then you can teach anybody ACL.

RECOGNIZED ACL EXPERT 2007 – ACL’s Seven Habits of Successful Auditor’s

Campaign Founder and first president of TexasACL User Group Second person ever recognized as “ACL Super User” 2008 – Spoke at ACL’s Annual Convention 2008 – Participated on ACL Round Table 2009 – Keynote speaker at ACL Annual Conference 2009 – Asked by David Coderre to endorse book 2011 – Spoke at ACL Business Assurance Seminar 2012 – Presented Webinar for ACL

CONTINUOUS ASSURANCE PROGRAM

6 Major Projects Projects range from 40-100+ scripts New projects are built upon a common

“skeleton”. New projects re-use same scripts! Projects may perform over 100 different tests Continuous Assurance results are sent to one of

several standardized report formats Some projects produce over 10K worth of ACL

Logging per day!

OUTLINE Commands Comments End of Scripts Field Names In Scripts Naming Conventions Opening Sections Project Names Reports Script Library Script Names Start of Scripts Table Names Variable names

Naming Conventions Project Names Script Names Table Names Variable Names Field Names

Comments Start of Script In Scripts End of Scripts

Opening Sections Comments Commands

Reports

PROJECT NAMES

ALPHA NUMERIC CONCEPTAll projects begin with two or three

letters followed by two numbers.

The letters organize the scripts by type/purpose/objective/process.

The numbers organize the script within the process.

PROJECT NAMES We use alpha-numeric combinations:2-3 letters to describe the nature of the project

AP --- Accounts PayableAR --- Account ReceivableGL --- General LedgerGLT --- General Ledger TransactionsACS --- Account Code Structure

2 numbers o1 -99

V_TYPE

The alpha-numeric construct used to identify projects can be used throughout the project to perform various tasks.

SCRIPT NAMES

SCRIPT NAMING CONVENTIONS

Again a four digit alpha-numeric construct can be used to define and organize script names.

ADVANCE NAMING CONCEPTUse the Alpha characters to represent the

same processes in every project. For example:

AX## = Start up scriptsBX## = repeating scripts within the projectCX## = Communal scripts DX## = Data Load ScriptsEX## -WX## = Processing/Analytic ScriptsYX## = Administrative FunctionsZX## = Shut down/Clean Up Scripts

2ND AND 3RD PARTSWith both scripts and projects, I will have a second part and possibly 3rd part that describes what the script does. The second part is usually what the script/project does and the third part may describe or qualify the second.

But when referring to the project or script, I always do so via the alpha-numeric constructs.

EXAMPLE:

AA01Naming Conventions

AA02 Script Names

AA03 Table Names

AA04 Data Tables

AA05 Results Tables

AA06 Working Tables

AA07 Temp Tables

AA08 Variable Names

AA09 Field Names

AA10Project Names

BA01Comments

BA02 Start of Script

BA03 In Scripts

BA04 End of Scripts

CA01 Opening Sections

CA02 Comments

CA03 Commands

DA01 Other Issues to Consider

Naming ConventionsScript NamesTable Names

Data TablesResults TablesWorking TablesTemp Tables

Variable NamesField NamesProject Names

CommentsStart of ScriptIn ScriptsEnd of Scripts

Opening SectionsCommentsCommands

Other Issues to Consider

TABLES

TABLE NAMING CONVENTIONS

There are 4 types of tables:

1) Original Data2) Computed data/working tables3) Temporary files4) Final Product(s)/Reports

TABLE NAMING CONVENTIONS

Original data files---Naming should include 3 parts:– A prefix to identify the file as original data. – The original table name without any non-alpha-

numeric characters.– The date of the data---consider YYMMDD v MMDDYY

AAA_Employeefile_111013

AP_VendorFile_111013

STD_memberfile_111013

MSTR_Hrfile_121212

{corporate initials}_Employeefile_111013

TABLE NAME – TEMP FILESTemporary files are labeled TEMP001-

TEMPXXX.

This allows for Easy trouble shooting

Helps to identify where issues exist Helps to determine if expected results flowed

through temp filesClean up of project via a standardized clean

up script

REPORT TABLES OPTION 1

Reports begin with the word “REPORT” followed by the alpha numeric script identifier that generated the report and a short description.

So one might have a REPORT_DA01_DuplicateAddress.

REPORT TABLES OPTION 2

Reports begin with the word “REPORT” followed by the alpha numeric project identifier that generated the report and a short description with dates.

So one might have a REPORT_ACS01_091812_092012.

WORKING TABLES

Working tables are generally one of two types of tables:

1) Data derived from basic data tables.2) Data contained within the project, but

not derived from current data tables.

These tables should be descriptive and contained in a special folder.

VARIABLES

STANDARDIZED VARIABLE NAMES

Two or three part name in creating variables.

Part 1 – the v_ that identifies the value as a variable.

Part 2 – the type of variable being definedPart 3 – a short description/qualifier for

the variable (optional)

VARIABLE NAMING CONVENTIONS

User defined values should:Not be unique and not potentially used by the

client. Poor values would include “Amount”, “Company”, “Name”, etc.

They should be descriptive enough to remember and to understand. Variable “A_1” would not be a good option.

Ideally they should mirror common or anticipated names.

SAMPLE VARIABLES• V_Path– V_path_bat– V_path_data– V_path_results

• V_date– V_date_run– V_date_DOS– V_date1

• V_table– V_table_AP

• V_com– V_com_test1

• V_cnt/v_cntr/V_count– V_cnt_test/

v_cntr_test• V_table– v_table_list

• V_define_tablename• V_Drive• V_type

Field Names

FIELDS NAMES

Field names generated by ACL should always be readily identified as such.

Amount vs amt?Dept vs Department?

Use a prefix “F_”ield or something comparable to identify a field name.

COMMENTS

COMMENT EVERY LINE

Best practice is to put the COM at the start of every record which should be

commented out.

START OF SCRIPT COMMENTComments that go at the start of a script

should be highlighted with two rows of COM followed by asterisks. E.g.:

COM******************

COM******************

COM Written by Porter Broyles Date: 10/13/11

COM Description: This makes it easier to find the start of

COM subscripts in the log.

COM******************

COM******************

OPENING COMMENTSComments should be used at the start of

every script to:1) Identify who wrote the script2) When the script was written3) When the script was last modified (by

whom)4) What the intent of the script is5) Any special considerations

MIDDLE OF SCRIPT COMMENTWhen writing comments they should

stand out. To help them stand out add a line before and after the comment itself. This should include the word COM with a series of asterisks after it:

COM*********************COM details of the commentCOM*********************

END OF SCRIPT COMMENTSWhen using scripts and subscripts, it can

often be a challenge to determine where one is when reviewing the project log. Whenever a subscript is called, the last command in the subscript should be a note indicating that the subscript is completed:

DO AA01_subscript_A~~~~COM*******************COM Returning from AA01_Subscript_ACOM*******************

SET LOG COMMENTSBefore changing logs, always indicate what the next log is going to be. After changing logs, always indicate what the previous log was.

COM*************COM Next Log [new logname]COM*************

SET LOG [new logname]COM*************COM Old Log [old logname]COM*************

SYNTAX: SHOULD BE FAMILIAR

CAPITALIZE ACL commands and functions()

Lowercase for field names DELETE FIELDS before DEFINing them DELETE tables both .fil and format

before creating Don’t abbreviate functions or

commands.

INTERNATIONAL OPERATIONSFunctions use the thousandths separator to separate parts.

In the US this is the COMMA:SUBSTRING(fieldname,start,length)

In most countries, this the is period:SUBSTRING(fieldname.start.length)

Generic option, use a blank space:SUBSTRING(fieldname start length

OTHER THINGS TO CONSIDER

Development v Production Change Control Version Archiving Crash Log

FLOW CHARTING

Diagramming a CAMS via flow charting is an excellent way to understand how a script operates and which scripts/routines are called from different locations. You can indicate what scripts are shared scripts, scripts called via a DO-WHILE sequence, scripts called via a DO IF sequence, etc.

Load Process

CA01Master ScriptScript controls load process

BC01_Select_TableProcess to pick tables

used in project

CA02 Load Data LoopSeries of Script to Load data files

CA03_Select DatesGLTDefines v_new_dateGLT

2

CA06_Load_SQL_IMPImport Files selected in BC01

2 - Repeated for each table being loaded

CA36 Date_ERRChecks to see if create date of folder is the same as data

date

BE01 Error Extracxt

CA21 BarDelimi ClnupChecks to see if table has

extra bars that needs to be cleaned up

CA22 BarDelimit2 CLNUP2

Process is repeated if there are records with extra bar delimiters

CA23 Format STBTakes care of issue with the

SYSTRANSBODY table

CA07_LoaddetailIdentifies syntax for loading each table

23

BE02_NoLoad_ExtractExtracts record if no

tables are loaded

4

CA08_CommunalCumulative file for

GLTTRNSDT

5 --- If table is GLTTRNSDT

CA34 Field Err CA35 record Err

BE01 Error Extracxt BE01 Error Extracxt

6

7

1

CA30 Verify FieldsControl Script

accumulating results from load

CA31 Bars ErrIdentify Bar differences

CA32 Load ErrLoad Errors

CA33 Verify ERRIdentify invalid fields

3

BE01 Error Extracxt3x

BE01 Error ExtracxtBE01 Error Extracxt BE01 Error Extracxt

ca40_dATAnORMALIZATION_%v_type%

Script normalizes data fields. Currenly only used

in IA01---which is a project that hasn’t been

worked much.

1

Green boxes indicate processes that are repeated via a DO WHILE Sequence

Yellow boxes indicate shared scrptsKEY

BC02 Table SelectUser selects tables

BC03_Define_DiabxCreating Dialog Box

BC04 Create ListCreating list of items

Process repeatedUntil options selected

1 - Process repeatedto create dialog bod

2 - Repeat tocreate list

1 2

This script is only called when a project/table requires special treatement

1 3

Skeleton Load Process

DEVELOPMENT VS PRODUCTIONAll changes to scripts in production should be first implemented in a separate development area. The scripts in production should not be changed until and unless vetted in development first.

CHANGE CONTROL AND VERSION ARCHIVING

All script changes should be approved by the manager/director over the project area. When changes are made, do not simply overwrite the old scripts, but copy them to an archive. That way if questions arise as to logic at a previous date, the exact scripts can be revisited.

CRASH LOGThe crash log is one of my favorite best practices. It does several things:1) Serves as documentation should a

external reviewer ask about a process on a date where the script crashed or had to be reperformed.

2) Serves as a source to identify issues with the system/IT.

3) Serve as a means to evaluate one’s own script.

4) Serve as a means to identify bugs (both with the software and with your scripts.)

CRASH LOG

Date Issue Worked by

Resolved

Reference

5/12/12

Data from Accounts Payable was incomplete

PDB 5/13/12

Link to email from AP Manager

9/1/12 ACL could not connect to data folder

PDB 9/1/12 Link to saved email from IT

10/1/12

ACL could not connect to data folder

PDB 10/1/12

Link to saved email from IT

11/1/12

ACL could not connect to data folder

PDB 11/1/12

Link to saved email from IT

QUESTIONS

Porter Broyles

porter@someclownconsulting.com

www.someclownconsulting.comwww.texasacl.com