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Using Scripts in Audits

Overview
Repetitive and complex tasks can sometimes best be addressed using scripts. The primary advantages of using scripts in audits include:
  • can be easily re-used
  • can perform fairly complex tasks
  • if long running, can be scheduled to run during "off" hours
The primary disadvantages of using scripts include:
  • learning curve - learning the scripting language
  • cost - software licenses for scripting languages can be expensive
Audit areas that can be addressed include:
  • Testing for duplicate invoice payments
  • Verification of payroll calculations
  • Performance of advanced analytics
  • Investigation of fraud patterns
How it works
Scripts are developed using an ordinary text editor such as Word Pad or Scite. Text is typed in and the script can then be run to verify that the script achieves the desired audit objectives. Available scripting languages include Microsoft Visual Basic, Microsoft Excel, AutoIt3, Python, C++, Java and others. The examples shown here are written in AutoIt, but would be very similar in other languages. I prefer Autoit for these reasons:
  • largely platform independent
  • unique functionality such as the "execute" function, difficult to reproduce in other languages
  • cost effective (useful freeware with extensive functionality)
  • relatively simple to use, e.g. doesn't require "registration" of the COM object
  • few, if any, licensing issues
  • extensive "GUI" functionality, if needed
The Autoit Language
One of the more powerful scripting languages available is the "AutoIt" scripting language. Those familiar with the Basic language will find it quite similar. Although the original intent of AutoIt was for performance of repetitive tasks associated with LAN management, it has found a variety of other uses, which include the performance of complex audit tasks. The language is quite robust and there is much more information at the AutoIt web site. Cost if $0. AutoIt supports COM objects and can thus incorporate the functionality of numerous external software packages.
Using Audit Commander

Audit Commander can be easily incorporated into Autoit scripts as a "COM" object. Common uses Audit Commander in AutoIt scripts include:

  • Running SQL queries to download/extract data from database
  • Analyzing and charting downloaded data
  • Testing for duplicate invoice payments
  • Obtaining basic population statistics
  • Performing standard audit tests such as trend lines, tests for missing sequentially numbered documents, etc.
  • Performing tests using Benford's Law
  • Data stratification
  • Data ageing
  • Fraud pattern analysis,
  • etc.