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所在平台: Udemy |
课程主页: https://www.udemy.com/course/audit-forensic-data-analysis-with-ms-excel/
课程评论：没有评论
课程名称：MS Excel的审计与取证数据分析 课程概述：随着交易数量的呈指数级增长，传统的纸质审计记录逐渐消失，系统控制日益复杂，以及合规要求不断增加，审计方法面临诸多挑战。传统的凭证验证等证据收集和评估方法已不足以应对这些变化。审计人员不能再将信息系统视为“黑箱”，而是需要改变其审计方法与技术。当前所称的“保证分析”（Assurance Analytics）即是从“审计视角”的数据分析。 本课程将教您如何利用MS Excel的高级功能，访问客户数据库并分析数据，以更有效地履行审计职责。讲师Nikunj Shah注册会计师在过去15年中不断完善“保证分析”技术，涵盖了数字分析技术，如本福德定律、相对规模因子理论（RSF）和80-20帕累托法则。这些技术帮助审计师和取证调查员识别控制失败和违规情况，检测法律不合规，快速挖掘潜在的可疑交易和红旗信息。 在这门独特的课程中，您将逐步学习使用Microsoft Excel的高级功能，以及讲师的见解，应用于实际审计情境。每一部分将通过真实案例和动手练习，教授参与者保证分析技术，使其能够应对真实世界的审计挑战。
Challenges are multifarious. Overwhelming nos. of transactions, loss of conventional (paper) audit trail, system based controls, ever increasing and complex compliance requirements are amongst the prime reasons why traditional methods of collecting and evaluating evidence (like vouching and verification) are no longer adequate. The auditor can no longer treat Information Systems as a ‘Black Box' and audit around it. His methods and techniques have to change. This change is what the world calls today, ‘Assurance Analytics' i.e. data analysis from an ‘audit perspective'.Using advance features of MS Excel, the auditor can access client's data from their databases and analyse it to discharge the onerous duty cast on him. Since over 15 years, CA Nikunj Shah has been perfecting these techniques of ‘assurance analytics'. These include digital analysis techniques like Benford's Law, Relative Size Factor Theory (RSF) and Pareto's 80-20 rule that have enabled auditors and forensic investigators to identify control failures and over rides, detect non-compliance with laws, zero down on questionable transactions and identify red flags lost in millions of transactions. It is like quickly finding the needle in a hay stack!! In this unique course, your favourite instructor shall share the best of his research, auditing and training experience. The participants shall learn, step-by-step, the nuts-and-bolts details of using advance features of Microsoft® Excel coupled with the instructor's insights to apply them in real-world audit situations. Each section shall equip participants with assurance analytic techniques using real-world examples and learn-by-doing exercises.
