Webclass 43: QLIK vs Tableau vs PBI vs ACL vs SQL vs SAC… which is the one for you?

Q1. Why might a system control that blocks the entering of duplicate payments not be sufficient to stop duplicate payments? (single choice)

Because the entity might enter multiple copies of the supplier and pay each one for the same invoice, or they might put "V2" on the invoice number, or the entity might split a purchase order into multiple purchase orders for the same thing and then enter supplier invoices for each purchase order.

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If there is an automated control for duplicate payments, then the auditor only needs to do a sample of 1 item to check the control is set-up.

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Q2. Why might there be an issue with margins even if there is an internal control to check the margins before each sales order is validated? (single choice)

Because the person doing the margin control might be corrupted. If margin controls are done in Excel, the Excel files might be updated and showing different information than that in the system. Margin controls might be operating effectively for all but a few customers in which the staff member has a vested interest.

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If there is an internal control for all of the sales orders on margins, then a sample of 25 sales orders will give enough assurance to see that this control is operating effectively.

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Q3. Why might there be an issue with promotional items, even if promotional items are always approved and entered according to accounting guidelines? (single choice)

Because staff members might rather enter sales orders of a 0 or 1 EUR value and use those items for promotion. Promotional items might not always be flagged in the system as being "promotional".

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If there is an internal control for all promotional items, then a sample of 25 promotional item transactions will be sufficient to check that this control is operating effectively.

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Q4. Why might there be an issue with 3-way-match controls even if there is always control for invoices, where the invoice is checked against the purchase order and the goods receipt? (single choice)

Because sometimes there are invoices that do not have purchase orders, since they are for things like utilities, so sometimes an accounts payable clerk might make a direct invoice in order to avoid the three-way-match control process.

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If there is a three-way-match process for all invoices entered into the Material Management (purchasing) module of SAP, then a sample of 25 invoices will be sufficient to check that the control is operating effectively.

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Q5. Why should auditors be “Agile” when it comes to using data? (single choice)

Because, they may have questions that arise from an initial set of dashboards/ analysis, that requires them to go further and ask other questions: for example, if we see a sudden change in the ratio of revenue/ expenses, the auditor might ask the question: what additional types of cost did we have? If it then appears that there was a big increase in costs due to one particular supplier, then the auditor might ask: when did the supplier get created? What is the supplier supplying? Are there sales that can be matched to those purchases/ ROI that can be matched to those pruchases? Who is the user that is processing purchases with that supplier? Is it always the same user? Are there any similarities between the user and the supplier? Sometimes an initial set of dashboards will not be able to answer all these questions, so it is useful if the auditor is agile enough to be able to use data to dig further.

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It is better if "off-the-shelf" dashboards are used so that the auditor can use those quickly and not have to worry about actually creating any data analytics, during the audit.

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Q6. How can awareness of fraud scenarios help auditors to use data analytics? (single choice)

If the auditor is aware of fraud scenarios then they can brainstorm what the data analytics might be trying to tell them.

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If the auditor is aware of fraud scenarios then they can use these fraud scenarios to check in Excel, which would be quicker.

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Q7. Why might it be important for the auditor to have an understanding of the data? (single choice)

Because data sets might contain many different types of records. For example, the purchasing documents in SAP contain the purchase orders, but also the contracts and the purchase requisitions. So we need to first filter the table if we want the list of purchase orders. Having an understanding of the data sources and where the data analytics come from/ how they were developped, gives the auditor more confidence when talking with the auditees.

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An auditor does not really need to understand the data sources, this can be done by the IT department.

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Q8. Why might an auditor use visualization? (single choice)

Because visualization helps us to quickly see trends and outliers, which is quicker than trying to see these from a table format of thousands of records. To see outliers in a table format would require filtering, formulas, etc. which takes more time than looking at a graph.

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Data visualization is really just for making things look pretty and putting them in the audit report, but it is not part of the actual audit work.

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Q9. What are some of the main blocking points when using Excel compared to something like ACL? (single choice)

Excel does not enable Many-many joins (that you would need for SOD analysis), Excel has a limitation on number of records (which is a problem if you are in a big Group). Excel can help you to do automation, but VBA is quite tricky to understand. VBA can also be quite tricky to understand if you need to do some grouping of information from n lines to 1 line – such as reformatting journal entries on one line. Excel can be quite tricky to use if you want to import multiple text files/ PDF files in an automated way. Excel enables data update – and so mistakes can be made/ traceability lost. Excel does not show you the history of the process followed to analyse the data.

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Excel basically covers 90% of your data analytics needs, if you work in a very large organization, because these days, Excel can analyze up to 1M records and also because now there are buttons in Excel that can do most audit queries.

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Q10. What are some examples of why you might need to use a script? (single choice)

You might want to do a loop in order to list out all exchange rates for every calendar day in the period (in case some days are missing). You might want to do a group, to group many lines into one line, for example in order to analyze journal entry accounting schemes.

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Auditors don't need to do scripting because all of the information that they need is already found in the transaction codes of SAP.

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Webclass 43: QLIK vs Tableau vs PBI vs ACL vs SQL vs SAC… which is the one for you?

Webclass 43: QLIK vs Tableau vs PBI vs ACL vs SQL vs SAC… which is the one for you?

admin June 9, 2026

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