	Charts
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Charting Solutions

Visual tools for the IS Auditor and Researcher.

Using a simple command language, the auditor can produce a variety of charts in order to facilitate decisions of areas to review in more depth. The command language analyzes the data, and then outputs both tabular reports, which can be imported into MS-Excel, as well as charts of the results. Chart types include bar charts of results of testing compliance with Benford's Law, as well as histograms and Pareto bar charts.

The value of the analysis is to uncover trends, identify patterns, isolate errors or unusual conditions in order to make better business decisions.

Bar Charts - Benford's Law

Increasingly, auditors are including test of compliance of digits in audited amounts due to the requirements of Sarbanes-Oxley, SAS 99, etc. A bar chart simplifies the process of evaluation of the population. If further detail is needed, a tabular report can be viewed. The scripts used to perform the analysis and develop the charts are straightforward. [Testing with Benford's Law]

Histograms

Histogram bar charts provide a visual overview of the population being audited. Using the chart, the researcher/auditor can easily view whether the population is "clustered" and where the central values lay. View scripts used to produce it and the data from which it was derived. Histograms are very useful. [Use of histograms]

Bar Charts - Pareto

These charts help to identify the audit areas of interest, especially where the classic "80/20" rule is in effect. For example, 20% of the suppliers may account for 80% of the transaction value, etc. View example Pareto chart. The chart was produced using a fairly simple script. Example data which was used for the test is available. [Using Pareto diagrams]

Charting Solutions

Visual tools for the IS Auditor and Researcher.

Simply easier statistics.