Which of the following can be used by fraud examiners to sift through millions of journal entries to find the potentially fraudulent few?
A) Microsoft Access
B) SPSS
C) ODBC
D) ACL

Question

Quizplus · Accepted Answer

ACL (Audit Command Language) is a specialized software for data analysis commonly used by fraud examiners to identify suspicious transactions in large databases, including journal entries. ACL has features such as data filtering, sorting, and searching that make it a powerful tool for detecting fraudulent activities. While other tools like Microsoft Access, SPSS and ODBC can also be used for data analysis, they are not as specialized for fraud detection as ACL.

Which of the Following Can Be Used by Fraud Examiners