Course Description

CPE Credits:  20 (2.5 days)

Course Description:

This 2.5 day “hands on” course builds upon the material and subject matter presented in the Introduction to ACL
training class.  Advanced ACL commands and data analysis techniques will be introduced and explained.  The
advantages of “linking” files through establishing ACL data relations will be addressed through the use of real-
world data and group exercises.  Participants will learn efficient ways to filter or remove unwanted data from their
ACL data files.  ACL Group and Script commands will be presented as a means to enhance data analysis
efficiency and effectiveness.  The course will also cover the use of advanced ACL Functions to simplify and
automate various data analysis tasks.

Course Objectives:

At the conclusion of this course, each participant will be able to:

  • Understand and successfully utilize the more advanced commands, functions and other features within
    the ACL for Windows software system.
  • Perform data analysis operations while simultaneously utilizing multiple data files.
  • Perform various group and script related operations to enhance data analysis effectiveness and efficiency.
  • Perform digital analysis (Benford’s Law) operations using the Benford command.
  • Utilize advanced ACL functions to assist in performing complex data analysis operations.

Course Balance:

  • Lecture / discussion:   50%
  • In-class applications:   20%
  • Section exercises:       30%

Course Prerequisites:

Participants should have previously completed the Introduction to ACL training course or have basic working
knowledge of the ACL for Windows software system.

Other Information:

PIA Consulting will provide comprehensive course manuals containing presentation material, command, function
and other ACL reference material, class exercises, and glossary sections.

Course Outline:
PIA Consulting is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not
constitute an endorsement by the board as to the quality of our CPE program. State boards of accountancy have final
authority on the acceptance of individual courses for CPE credit.
This course is offered as an open-enrollment class and as an on-site class.  For more information or to register
for this course, please
email us at or phone us at (512) 343-2866.
Day 1 and 2
Day 2 and 3

A.  ACL Review
  • Review of data analysis techniques.
  • Review of common data types and structures.
  • Review of the ACL Environment.
  • Review of common ACL Commands.
  • ACL Functions review.
  • What’s new in ACL.

B.  Enhancing Efficiency with Script & Group Commands
  • Scripts and Groups defined.
  • Static and interactive Scripts.
  • Creating and using command Groups.
  • Limitations of Scripts and Groups.

C.  Data / Record Filtering
  • Filtering defined.
  • Advantages and disadvantages of record filtering.
  • Practical applications for applying filters.

D.  Benford’s Law / Digital Analysis
  • Benford’s Law defined.
  • The ACL Benford command.
  • Output generation and interpretation.

E.  Working with Multiple Data Files
  • Data Relations defined.
  • Considerations when establishing data relations.
  • Join Command.
  • Data Relations vs. File Join.
  • Overcoming intra-file record comparison limitations.

F.  Working with “Difficult” Data
  • Classifying & summarizing on “numeric” key fields.
  • Advanced ACL Functions.
  • Other ACL tips and tricks.

G.  Comprehensive Class Exercise

H.  Course Wrap-up & Discussion
Intermediate ACL