IDEA Tutorial

V E R S I O N E I G H T
TUTORIAL
IDEA Version Eight Tutorial
CaseWare IDEA Inc. is a privately held software development and marketing company, with offices in
Toronto and Ottawa, Canada, related companies in The Netherlands and China, and distributor partners
serving over 90 countries. CaseWare IDEA Inc. is a subsidiary of CaseWare International Inc., the world
leader in business-intelligence software for auditors, accountants, and systems and financial
professionals (www.CaseWare-IDEA.com).
IDEA is distributed under an exclusive license by:
CaseWare IDEA Inc.
469 King Street West, 2nd Floor
Toronto, CANADA
M5V 1K4
IDEA® is a registered trademark of CaseWare International Inc.
Copyright © August 2010 (v8.5) CaseWare IDEA Inc. All rights reserved. This manual and the data files
are copyrighted with all rights reserved. No part of this publication may be reproduced, transmitted,
transcribed, stored in any retrieval system or translated into any language in any form by any means
without the permission of CaseWare IDEA Inc.
CONTENTS
foreword
Foreword....................................................................................................................................9
preface
Preface......................................................................................................................................11
section one
IDEA Overview ........................................................................................................................13
IDEA Working Folders ............................................................................................................................... 13
IDEA Server Projects .................................................................................................................................. 14
The Association Between IDEA Working Folders and IDEA Server Projects................................................. 14
Starting IDEA ............................................................................................................................................ 14
section two
What’s On the IDEA Screen ....................................................................................................15
IDEA Screen with No Databases Open....................................................................................................... 15
IDEA Screen with a Database Open........................................................................................................... 16
section three
IDEA Windows and Toolbars..................................................................................................17
Database Window and Properties Window ............................................................................................... 17
Data Property ..................................................................................................................................... 18
History Property.................................................................................................................................. 19
Field Statistics Property ....................................................................................................................... 20
Control Total Property ........................................................................................................................ 21
Criteria Property ................................................................................................................................. 22
Results Property.................................................................................................................................. 23
Indices Property .................................................................................................................................. 24
Comments Property............................................................................................................................ 25
Operations Toolbar............................................................................................................................. 26
IDEAScript Window ................................................................................................................................... 27
IDEAScript Window Toolbar................................................................................................................ 28
File Explorer Window................................................................................................................................. 29
File Explorer Toolbar ........................................................................................................................... 30
6 IDEA Version Eight Tutorial
Fly-Out Windows ....................................................................................................................................... 30

Running Tasks .................................................................................................................................... 30
To-Do List (Not Available in IDEA Server) ............................................................................................ 31
Search Results .................................................................................................................................... 31
Conclusions ........................................................................................................................................ 31
section four
Getting Started Tutorial..........................................................................................................33
Introduction .............................................................................................................................................. 33
Accessing IDEA.......................................................................................................................................... 33
Setting a Working Folder........................................................................................................................... 34
Connecting to IDEA Server (If You Have Access to IDEA Server) ................................................................ 36
Importing a Microsoft Access File .............................................................................................................. 38
Formatting the Data.................................................................................................................................. 40
Viewing the Field Statistics ........................................................................................................................ 42
Selecting a Random Record Sample .......................................................................................................... 45
Extracting Records..................................................................................................................................... 47
Importing a Text File ................................................................................................................................. 50
Access the Import Assistant ................................................................................................................ 50
Select the File to Import...................................................................................................................... 50
File Type Step ..................................................................................................................................... 51
Specify Record Length Step ................................................................................................................ 51
Specify Field Delineators Step ............................................................................................................. 52
Field Details Step ................................................................................................................................ 53
Create Fields Step ............................................................................................................................... 56
Import Criteria Step ............................................................................................................................ 57
Specify IDEA File Name Step ............................................................................................................... 58
Summarizing the Data............................................................................................................................... 60
Stratifying the Data ................................................................................................................................... 62
Viewing the Results Graph ........................................................................................................................ 68
Creating a Pivot Table ............................................................................................................................... 70
Joining Databases ..................................................................................................................................... 72
Reviewing the History................................................................................................................................ 77
Using Display All Records Containing......................................................................................................... 79
Appending a Virtual Field .......................................................................................................................... 82
Performing a Record Extraction ................................................................................................................. 84
Identifying Duplicate Invoices .................................................................................................................... 85
Identifying Gaps in an Invoice Number Sequence ...................................................................................... 86
Performing a Key Value Extraction............................................................................................................. 88
Performing a Record Extraction Using an @Function ................................................................................. 90
Designing a Report.................................................................................................................................... 92
Report Assistant ................................................................................................................................. 98
Headings Step .................................................................................................................................... 99
Define Breaks Step ........................................................................................................................... 100
Report Breaks Step ........................................................................................................................... 101
Grand Totals Step............................................................................................................................. 102
Header/Footer Step .......................................................................................................................... 103
Previewing and Printing a Report............................................................................................................. 104
Importing a Print Report or Adobe PDF File ............................................................................................. 106
Working with Time Fields ........................................................................................................................ 118
Searching Records ................................................................................................................................... 120
Creating an Action Field .......................................................................................................................... 123
Contents 7
Using the Online Help System ................................................................................................................. 125

Deleting Databases ................................................................................................................................. 126
appendix a
Housekeeping ........................................................................................................................127
Backing UP and Restoring Data Files........................................................................................................ 127
Deleting Database Files ........................................................................................................................... 129
Deleting Other Files ................................................................................................................................. 129
Copying Data Files................................................................................................................................... 129
Moving Data Files.................................................................................................................................... 130
Refreshing the File Explorer ..................................................................................................................... 130
appendix b
@Functions .............................................................................................................................131
index
Index ......................................................................................................................................135
FOREWORD
Foreword
Last year, IDEA — Data Analysis Software celebrated its 20th anniversary. This year we mark another
milestone with the release of IDEA Version Eight, the next step in our mission to continually raise the bar
in ease of use, functionality and performance.
I’m pleased to report that the market recognizes our efforts - sales and renewals continue to grow. We
add new clients daily and many of our existing clients are expanding their usage.
We have high hopes for IDEA Version Eight. Prior to release we showed it at our Global Distributor
meeting and at the North America IDEA User Conference. Participants at both events were very
impressed and we hope you will be too. Our development team has gone all-out to ensure that you
have the leading data analysis software.
A key to our success is that we listen to our users. Please participate in our commitment to continuous
improvement by providing comments on this version or suggestions for future versions.
Bob Cuthbertson
Chief Operating Officer
CaseWare IDEA Inc.
PREFACE
Preface
IDEA (originally an acronym for Interactive Data Extraction and Analysis) provides auditors, accountants,
and systems and financial professionals with the ability to display, read, analyze, manipulate, sample, or
extract data from data files from almost any source - mainframe to personal computers, including
reports printed to a file. IDEA extends your reach by providing unique functions and features not found
in generic software.
IDEA combines considerable analysis power with an extremely user-friendly Windows environment. This
versatile tool is useful for any type of file interrogation and allows users to:
• Document the analysis plan and progress in a To-Do List (not available in IDEA Server).
• Import data from a wide range of file types.
• Create custom views of data and reports.
• Perform analyses of data, including calculation of comprehensive statistics, gap detection, duplicate
detection, summaries, and aging.
• Perform calculations.
• Select samples using several sampling techniques.
• Match or compare different files.
• Create pivot tables for multi-dimensional analysis.
• Automatically generate a complete history that documents the analysis.
• Record, create, and edit macros with IDEAScript (a customizable VBA-compatible scripting tool)
and Visual Script (new for IDEA Version Eight).
• Conduct exception testing of unusual or inconsistent items using simple or complex criteria.
IDEA has built-in @Functions for arithmetic, text, time, and date criteria, including many financial
@Functions. These @Functions perform operations such as date, arithmetic, financial and statistical
calculations, and text searches. Also, new to IDEA Version Eight, users can create their own custom
functions.
How This Tutorial is Organized

For instructions on how to install and uninstall IDEA, and for system requirements, please refer to the
IDEA Version Eight Installation Guide that has been provided in Adobe PDF format on the IDEA CD-
ROM.
This tutorial begins with instructions on how to start IDEA and then moves on to a general overview of
the tasks and modules in IDEA. More detailed information about IDEA and its modules can be accessed
through online help. Additionally, you have been provided with the Report Reader for IDEA Version
Eight Tutorial in PDF format on the IDEA CD-ROM.
The Getting Started Tutorial in Section Four (to be completed by using the supplied sample data files)
provides an introduction or a refresher on importing data files, conducting a range of audit tests,
creating reports, reviewing the History, and performing housekeeping. The Getting Started Tutorial
does not cover the full functionality of IDEA but is suggested as an introduction or a refresher on the
IDEA package before attending an IDEA training course. Please ask your IDEA distributor for a schedule
of courses in your area, or check the CaseWare IDEA Web site at www.CaseWare-IDEA.com.
Appendices cover housekeeping and a list of @Functions which allow you to convert and manipulate
data. The @Functions perform operations such as date, time, arithmetic, financial and statistical
calculations, as well as text searches.
SECTION ONE
IDEA Overview
This tutorial covers the functionality of the following products:
• IDEA: Used to import or link to data as well as conduct audit testing and analysis. Data from
several common sources, including Microsoft Access, dBASE, and SAP/AIS, can be imported directly
into IDEA using IDEA’s Import Assistant. IDEA is avaliable in both ASCII and Unicode versions.
• IDEA Server: A powerful data analysis application that operates using network servers in
conjunction with IDEA. While you view the data and perform your analysis using the IDEA client
installed on your computer, all your data storage and processing is done on a server. For more
information, visit the IDEA Server area on the CaseWare IDEA Web site.
Throughout the tutorial, the above products will be referred to solely as IDEA unless otherwise
specified.
In addition, the images used throughout this tutorial may not neccessarily reflect what you see on your
screen depending on the IDEA product you are using.
There is extensive online help available for all modules, including step-by-step walk-throughs of tasks. In
order to view the online help, you require Internet Explorer 4.01; however, Internet Explorer 6.0 or
higher is recommended.
You may also visit the CaseWare IDEA Web site at www.CaseWare-IDEA.com for additional information
such as tips and hints, frequently asked questions (FAQs), and technical information.
IDEA WORKING FOLDERS

A Working Folder is simply a folder that contains the IDEA databases that you wish to analyze. It is
recommended that all the files related to each audit or investigation be stored in a separate folder or
directory to simplify file management and housekeeping.
By default, when you open IDEA for the first time, the Working Folder is set to C:\Documents and
Settings\<username>\My Documents\IDEA\Samples.
IDEA databases within the Working Folder are displayed in the IDEA Files area of the File Explorer
window. IDEA maintains the last selected Working Folder as the current folder until changed.
IDEA SERVER PROJECTS

A project in IDEA Server is the equivalent of a Working Folder in IDEA. A project can be thought of as
an IDEA Server container used to hold a set of original files, which make up the data imported from a
client, and any files subsequently generated through analysis.
Projects are grouped based on the type of project: Shared, Personal, or Sample.
IDEA databases within the current project are displayed in the IDEA Server Files area of the File
Explorer window.
THE ASSOCIATION BETWEEN IDEA WORKING FOLDERS AND IDEA SERVER PROJECTS
The following information is only applicable if you have access to IDEA Server.
• After successfully connecting to IDEA Server via File > IDEA Server > Connect, the IDEA Server
project that you connect to will be associated with the Working Folder that is set at that time.
From then on, every time you work in that Working Folder, IDEA will automatically connect to its
associated project.
• If you change your Working Folder, the connection to the IDEA Server project will change to the
project associated with that Working Folder, if a connection was previously made.
• If you have a Working Folder and its associated IDEA Server project open and you change the
IDEA Server project through the Select Project dialog box, the project you switch to will become
associated with the current Working Folder.
• If you disconnect from IDEA Server using the Disconnect menu item, the association with the
current Working Folder will be removed. Associations will not be removed through accidental
shutdowns.
• You can have one IDEA Server project associated with several Working Folders; however, you
cannot have one Working Folder associated with several IDEA Server projects.
STARTING IDEA
Access IDEA by selecting from the Windows Start menu, Programs > IDEA > IDEA.
Once IDEA loads, a Working Folder must be set. By default, when you open IDEA for the first time, the
Working Folder is set to C:\Documents and Settings\<username>\My Documents\IDEA\Samples. If
you have access to IDEA Server, you must also connect to the server and select a project. You are then
ready to import the data files in order to perform analysis testing.
Please see the Getting Started Tutorial in Section Four to guide you through these steps.
SECTION TWO
What’s On the IDEA Screen
IDEA SCREEN WITH NO DATABASES OPEN

IDEA SCREEN WITH A DATABASE OPEN
1
2
6
7
Description
Menu Bar: The area at the top of the application window used to access IDEA tasks and
1
features.
Operations Toolbar: A floating, dockable, and customizable toolbar that contains buttons
2
for quick access to frequently used tasks.
File Explorer Toolbar: A toolbar, located at the top of the File Explorer window, that
3
contains buttons for file management and file display tasks.
File Explorer Window: A window that lists all IDEA databases in the current Working
Folder and IDEA Server project (if you have access to IDEA Server). You can resize this
4
window to show full database details, such as the date it was last modified, number of
records, and size.
Database Window: IDEA’s main window. IDEA opens each database into a separate
5
window.
Fly-Out Windows: Windows that are accessible from tabs at the base of the application
6
window.
Status Bar: Displays context sensitive Help, the path to the Working Folder, the number of
7 records in the active database, and the amount of available disk space in the Working
Folder.
Properties Window: Used to access the main properties for the active database (Data,
8 History, Field Statistics, Control Total, Criteria) as well as access Results outputs, create,
delete, and re-generate indices, and add comments.
SECTION THREE
IDEA Windows and Toolbars

IDEA uses the following primary windows, which are described in this section:
• Database window
• Properties window
• File Explorer window
• IDEAScript window
• Fly-out windows
DATABASE WINDOW AND PROPERTIES WINDOW

The Database window allows you to view the fields contained within a database. Although multiple
databases may be open at one time, each database is opened in a separate Database window and the
name of the active database is displayed on the IDEA title bar.
Each database has several properties associated with it that are accessed from the Properties window.
These properties are:
• Data
• History
• Field Statistics
• Control Total
• Criteria
• Results
• Indices
• Comments
When a property is active, a checkmark appears next to the associated link in the Properties window.
Data Property
The Data property is used to view the data in the file in a spreadsheet-like format with field names as
column headings and record numbers as row numbers.
The Data property can be accessed by clicking the Data link in the Properties window.
When the Data property is active, a checkmark appears next to the Data link in the Properties
window.
Database limitations:
• 2.1 billion records (100,000 records for IDEA Express) depending on the operating system.
• 1.8 Exabytes file size
All fields (columns) are resizable. Double-clicking the field name separators provides a “best-fit” or
optimizes the field width. Alternatively, field width may be adjusted by moving the field name
separators, and then clicking and dragging to the required width. This change in width also modifies
field width information, affecting the display and the printed report.
The number of records in the database, the Working Folder path, and the available disk space for the
Working Folder appear on the Status bar at the base of the application window.
Information within the Data property cannot be edited (unless it is contained in an Editable field), but
may be printed by clicking the Print button on the Operations toolbar or by selecting File > Print >
Print.
Information in the Data property can also be published to Microsoft Word (not available in Unicode
versions of IDEA) or to Portable Document Format (PDF) using the Publish to Microsoft Word and
Publish to PDF buttons on the Operations toolbar or by selecting File > Print > Print.
Section Three: IDEA Windows and Toolbars 19
History Property
The History property is used to view the history of all operations performed on the file. Each database
has its own separate History. To see the history of all operations performed on all databases in the
Working Folder and/or project, view the Project Overview information by selecting File > Project
Overview.
The History property can be accessed by clicking the History link in the Properties window.
When the History property is active, a checkmark appears next to the History link in the Properties
window.
When the History property is active, several options and tasks become unavailable.
The History property of the Database window is illustrated below. History information is cumulative,
meaning that entries are appended to the history as new operations are performed on a database. Each
section may be expanded to display the detail of the test, including IDEAScript code that may be
copied to an IDEAScript window to re-run the tests.
You should print or export the History log for each database so that you may review and file the logs at
the end of each audit as audit evidence.
Field Statistics Property

The Field Statistics property is used to view the statistics for Numeric, Date, and Time fields in the
active database.
The Field Statistics property can be accessed by clicking the Field Statistics link in the Properties
window.
When the Field Statistics property is active, a checkmark appears next to the Field Statistics link in the
Properties window.
The Field Statistics property of the Database window is illustrated below:
Field statistics provide useful information about the Numeric, Date, and Time fields within the database.
Statistics for multiple Numeric, Date, and Time fields can be displayed at the same time making for easy
comparison.
With the click of a button, field statistics may be printed, saved, recalculated, or exported to Microsoft®
Excel and CaseWare Working Papers (if installed). A drilldown feature is included on the Field Statistics
toolbar to allow for the viewing, printing, or saving of records relevant to a particular statistic.
Field statistics can also be displayed for all applicable fields at the top of the database when the Data
property is active by selecting View > Show Field Stats....
When the Field Statistics property is active, several options and tasks become unavailable.
Control Total Property
The Control Total property is used to display the total of a selected Numeric field for reconcilliation
purposes.
The Control Total property can be accessed by clicking the Control Total link in the Properties
window.
When the Control Total property is active, the total of the Numeric field selected in the Select Control
Total dialog box appears next to the Control Total link in the Properties window. By default, IDEA
displays the same control total field for any child databases created from the active database.
You can only select a Numeric field that has had its field statistics generated, either through import or
the Field Statistics property. If you select a Numeric field that does not have generated field statistics,
you are prompted to generate the field statistics. Clicking Yes calculates all the statistics for all fields,
not only the Numeric control total field. The control total field and value is then recorded in the History.
Once you make the Control Total property active for a database, the Control Total property cannot
be de-activated. However, you may change the Numeric field that is used as the control total field by
clicking the Control Total link in the Properties window to re-open the Select Control Total dialog
box.
In order to access the Control Total property, the Data property must be active.
Criteria Property
The Criteria property is used to isolate records that satisfy entered criteria.
The Criteria property can be accessed by clicking the Criteria link in the Properties window.
When the Criteria property is active, the criteria appears next to the Criteria link in the Properties
window.
The Criteria property does not generate an output database, it simply displays in the Database
window only those records satisfying the criteria. The Status bar displays the number of records in the
database satisfying the specified criteria as a fraction of the total number of records in the database.
Criteria are equations created through the use of the Equation Editor. You can invoke the Equation
Editor by clicking the Criteria link in the Properties window. You can also save equations and reapply
them through the Equation Editor.
If the Control Total property is active when the Criteria property becomes active, the control total
changes to reflect the change in the number of records.
Results Property
The Results property is used to view the Results output for certain tasks.
The Results property can be accessed by clicking the relevant Results link in the Properties window.
Each Results output provides a toolbar with relevant options depending upon the task, such as
exporting the results to a file, charting results, and viewing the records associated with selected data.
All Results outputs are automatically saved as part of the database. Results outputs are not saved as
separate files independent from the databases. If desired, you may delete Results outputs from the
Results area of the Properties window. The Results area of the Properties window only displays the
Results outputs for the database that is currently active.
Note: When performing a task, if you select the Create database and Create result check boxes, the
resulting database becomes active. To view the Results output, make the original database active and
then select the relevant link in the Results area of the Properties window.
The following tasks can generate Results output:
• Gap Detection (optional)
• Stratification (optional)
• Summarization (optional)
• Aging (optional)
• Generate Random Numbers
• Pivot Table
• Monetary Unit Sampling (not available in IDEA Server)
• Classical Variable Sampling (not available in IDEA Server)
• Benford’s Law
• Chart Data
Indices Property
The Indices property is used to switch between created index orders, delete index orders, and remove
an index order from the active database. You can generate an index either by double-clicking over the
required field header or by selecting Data > Indices. Once you have created an index, IDEA displays the
records in the database in the index order.
All generated indices are available in the Indices area of the Properties window.
The current index is highlighted with a check mark.
IDEA also displays a directional arrow on the indexed field header to allow you to easily identify the
indexed field and its order (ascending or descending). The primary key index is indicated with a red
directional arrow while secondary keys are indicated with a blue directional arrow.
Comments Property
The Comments property is used to add comments to the active database. It is also used by IDEA to
display warning messages related to the active database.
By clicking the Add comment link in the Comments area of the Properties window, you can access
the Database Comments dialog box. For each comment, you can add a link to a database in the
current Working Folder or to a database in another folder, as well as assign a priority status. The
Database Comments dialog box toolbar allows you to insert, copy, cut, paste, refresh, print, and
cancel a comment. You can also sort the columns in the Database Comments dialog box in ascending
or descending order by clicking the column headers.
Operations Toolbar
The default Operations toolbar contains buttons providing quick access to the most frequently used tasks.
Additional toolbars are available for each menu through the Customize Toolbar option (View >
Customize Toolbar).
The following default buttons are available on the Operations toolbar:
Import to IDEA Import to IDEA Server Visual Connector
Join Databases Append Databases Create Report
Publish to Microsoft Word

Publish to PDF Print Preview
Print Copy Paste
Re-run Task Column Settings Currency Symbol
Thousands Separator Wrap Character Fields Group Records
Indices Field Manipulation Define Action Field
Search
Chart Data Direct Extraction
Gap Detection Duplicate Key Detection Stratification
Summarization Pivot Table Correlation
Trend Analysis Time Series Random Record Sampling
Record/Stop
Recording a Macro
IDEASCRIPT WINDOW
IDEA includes a development tool known as IDEAScript for creating macros to extend the functionality
of IDEA. IDEAScript can be recorded, written from scratch, or a combination of both. The IDEAScript
code is generated or written in the IDEAScript window. This window has a toolbar providing access to
a number of commonly used options and tools to assist with writing, editing, and debugging
IDEAScript.
As of IDEA Version Eight, you can also create macros through a new feature called Visual Script.
Visual Script is used to visually create, edit and maintain macros in IDEA. In essence, Visual Script is
the visual representation of IDEAScript. The benefit of Visual Script is that it allows you to automate
tasks that you perform repeatedly without writing any code or programming. If required, you can then
convert your Visual Script macros into IDEAScript macros. For more information on Visual Script, see
the IDEA online Help.
IDEAScript Window Toolbar

The following buttons are available on the IDEAScript window toolbar to help you with writing,
editing, or debugging IDEAScript.
New Next Bookmark
Open Previous Bookmark
Save Delete All Bookmarks
Print Language Browser
Cut New Dialog
Copy Run Script
Paste Stop Debugging
Find Toggle Breakpoint
Find Next Remove All Breakpoints
Replace Step Into
Undo Step Over

Redo Quick Watch
Toggle Bookmark Help
FILE EXPLORER WINDOW

The File Explorer window displays all of the IDEA databases in a Working Folder and project (if you
have access to IDEA Server) in a tree or a sorted view. If you have access to IDEA Server, the File
Explorer window becomes a horizontal split screen between IDEA Files and IDEA Server Files.
The File Explorer window can be resized to show the full details of a database, including the database
name, the number of records, the size, the date the database was last modified, and the date database
was created.
File Explorer Toolbar

The File Explorer toolbar is used to manage the databases located in a Working Folder or project (if
you have access to IDEA Server).
The following buttons are available on the File Explorer toolbar:
File Management File Display
Change Tree View Delete
Refresh List Vertical File Explorer
Flag File
FLY-OUT WINDOWS
The following fly-out windows are available as tabs at the base of the Database window:
• Running Tasks
• To-Do List (not available in IDEA Server)
• Search Results
• Conclusions
The fly-out windows can be pinned down by clicking the push pin icon in the upper-right corner of the
window.
Running Tasks
The Running Tasks fly-out window provides you with the progress information for a particular task that
is running.
This window displays the following information:
• Location: The physical location of where the task is being run (My Computer or IDEA Server).
• Task: The name of the task currently being run, such as Aging.
• %: Tracks the progress of the task until complete.
• Cancel: When a task is running, a Cancel button appears, allowing you to abort the task.
To-Do List (Not Available in IDEA Server)

Every Working Folder has its own To-Do List. This is an area for you to enter, modify, print, and
review the details of required tasks. By default, you can enter and modify due dates, as well as enter
notes, such as the number of hours worked on a task.
You may add or remove fields from the To-Do List by right-clicking anywhere in the To-Do List and
then from the right-click menu, selecting Fields to Display.
Search Results
You can perform a keyword search on the records in a database by selecting Data > Search.... IDEA
displays the results of a search in the Search Results fly-out window, which by default, is located at the
base of the Database window. Within this window, new searches overwrite old ones. From the right-
click menu in the Search Results window, you can re-run the search (as is or make refinements) or print
the results. You may sort the results by double-clicking any of the columns within the Search Results
window. A directional arrow appears in the field header to indicate the sort order (ascending or
descending).
Search Results includes the following fields:

• DATABASE: The name of the database where the record was found as a search may be performed
on multiple databases.
• RECORD_NUMBER: The record number in the database where the result was found.
• FIELD_NAME: The name of the field in the database where the result was found.
• TEXT: The search criteria displayed as a link. Clicking the link opens the database where the text
was found and highlights the occurrence of the matching record in the database.
IDEA Server allows multiple users to be searching the same database simultaneously without the risk of
overwriting another user's search results.
Conclusions
The Conclusions fly-out window displays results of Smart Analyzer for IDEA installed routines. The
Conclusions fly-out window is not applicable for IDEA tasks.
SECTION FOUR
Getting Started Tutorial
INTRODUCTION
This section provides a tutorial to get you started with IDEA. This tutorial explains how to start IDEA,
specify a Working Folder, connect to the server (if you have access to IDEA Server), import a number
of different data files, perform a range of tests, create reports, conduct reviews, and perform
housekeeping. It is advisable, whether new to IDEA or upgrading from previous versions, to complete
the tutorial. The tutorial helps you through some typical tasks which illustrate how to use IDEA on an
audit or an investigation. For more information, access the Help system in the software, visit the IDEA
Support section on the CaseWare IDEA Web site (www.CaseWare-IDEA.com), or attend one of the
many training courses.
Each exercise has an objective to indicate what you will achieve in that area upon completion. The
tutorial exercises should be completed sequentially as tests are often carried out on the results of
previous exercises.
This tutorial does not cover all the functions and features in IDEA as IDEA is a comprehensive package
with many features. This tutorial is meant as an introduction for new users and a refresher for existing
users.
ACCESSING IDEA
From the Windows Start menu select, Programs > IDEA > IDEA.
Once IDEA loads, click the Maximize button on the IDEA application window, if necessary.
The IDEA File Explorer lists sample databases that are available for viewing and testing. However, you
are advised to first carry out the tutorial which follows. The listed sample databases may then be used
for additional testing.
SETTING A WORKING FOLDER

Objectives:
To set a Working Folder.
To identify what types of files can be stored in the Working Folder.
In order to facilitate housekeeping, it is recommended that a separate Working Folder be used for each
audit/investigation. All information relating to the audit, including databases, equations, views, and
import definitions may be stored in the Working Folder.
This exercise explains how to set a Working Folder and enter project information that will be printed on
all reports.
1. Select File > Set Working Folder.

Alternatively, on the File Explorer toolbar, click the File Management button, and then select
Set Working Folder.
The Specify Working Folder dialog box appears.
Section Four: Getting Started Tutorial 35
2. Navigate to and double-click the folder C:\Documents and Settings\<username>\My

Documents\IDEA\Tutorial.
Notes:
• This exercise assumes that you have installed IDEA in the default installation folder on the C
drive. If not, select the appropriate folder.
• You may add a new sub-folder within the current Working Folder at any time by clicking the
File Management button on the File Explorer toolbar, and then selecting Create Folder.
3. Click Open.
The Project Properties dialog box appears.
In the Project Properties dialog box, enter the following:
• Project name: Tutorial
• Period: Jan 1 2006 - Dec 31 2006
4. Click OK.
The folder named Tutorial becomes the Working Folder, closing the Samples folder (the
default Working Folder).
The File Explorer is now empty.
CONNECTING TO IDEA SERVER (IF YOU HAVE ACCESS TO IDEA SERVER)

Objectives:
To connect to IDEA Server.
To create an IDEA Server Sample project.
As IDEA Server is a client-server application, the IDEA databases reside and the tasks run on the server.
Hence, you must connect to the server to access the databases and analyze the data. See The
Association Between IDEA Working Folders and IDEA Server Projects.
If you have connected to the server, you can copy or move databases between your local drive and the
server. You can accomplish this one of two ways: use the options under the File Display button on the
File Explorer toolbar or drag and drop the files between the IDEA Files and IDEA Server Files areas
of the File Explorer window.
1. Select File > IDEA Server > Connect.

The Connect to IDEA Server dialog box appears.
2. Enter the following information as provided by your IDEA Server Administrator:

• Server
• Username
• Password (case sensitive)
3. Click Connect.
The Select Project dialog box appears.
4. Click Create Sample.

A Sample project is created with the file name Tutorial_your username and is listed in the
Project area of the Select Project dialog box.
5. Select the newly created Sample project from the list by clicking on the project name, and then
click Open.
The File Explorer window becomes a split-screen with IDEA Files and IDEA Server Files. The
selected Working Folder and project are now associated. See Association Between an IDEA
Working Folder and an IDEA Server Project.
By using the Select Project dialog box, you may also create your own Personal project. To create your
own Personal project, click Create to open the New Project dialog box. In the Name box, enter
Tutorial, and then click OK. The Tutorial project will appear in the Select Project dialog box. Select
Tutorial by clicking on the project name, and then click Open. This project is now the current IDEA
Server project.
You may use either the Working Folder selected in the previous exercise or the IDEA Server Tutorial
project to complete the following exercises.
IMPORTING A MICROSOFT ACCESS FILE

Objectives:
To import a Microsoft® Access file.
To generate field statistics for the database.
This exercise explains how to import a file in to IDEA. If you have access to IDEA Server, you can also
import files to IDEA Server. However, for the purposes of this exercise, you will import a file to your
Working Folder.
1. Select File > Import Assistant > Import to IDEA.

Alternatively, on the Operations toolbar, click the Import to IDEA button.
The Import Assistant dialog box appears.
2. In the Import Assistant dialog box, select Microsoft Access from the list.
3. Click the Browse button next to the File name box to select the Microsoft Access database you
want to import.
The Select File dialog box appears.
4. Navigate to and select C:\Documents and Settings\<username>\My

Documents\IDEA\Tutorial\Customer.MDB.
You can import both *.mdb files and *.accdb (Microsoft Access 2007) files. Note: If you are running
Windows 2000 SP4, you will be unable to import Microsoft Access 2007 files.
5. Click Open.
The Select File dialog box closes and the selected file name and path appear in the File name box in
the Import Assistant dialog box.
6. Click Next.
The Microsoft Access® dialog box appears.
7. In the Select tables box, select Database1.

Note: If you import a Microsoft Access file that contains more than one table, you may
simultaneously import multiple tables by selecting the associated check boxes. However, any options
you select will apply to all imported tables.
8. All Character fields will be imported with a length of 255 characters unless changed. This is not likely
to be the underlying Character field length. Therefore, leave the Scan records for field length check
box selected. Also, accept the default value in the Scan only box in order to scan 10,000 records to
determine the maximum field length.
9. Accept the default output file name (Customer), and then click OK.
When the file is imported, the database name becomes filename-tablename. In this case, the file you
imported becomes an IDEA database called Customer-Database1.
FORMATTING THE DATA

Objectives:
To change the column formatting of the data.
To sequence (index) the records in the Database window.
1. Ensure that Customer-Database1 is the active database with the Data property selected in the
Properties window.
2. Adjust and optimize the field widths:
i. Move the cursor to the column separator between the first two field names. Click the
column separator and reduce the width of the CUST_NO field to fit the data.
ii. Place the mouse pointer over the first field header and note the tooltip displaying the full
field name, CUST_NO. This happens if IDEA is not displaying a field name in its entirety.
iii. Optimize the width of the CUST_NO field to view the full field name and data by double-
clicking the column separator.
3. Sequence the records:
IDEA provides two options for sequencing the records: indexing and sorting. While indexing
rearranges the records in the active database, sorting creates a new database with the records
sorted in the specified order. A “quick” index is available by double-clicking the field name (column
heading) to sequence the field in ascending order. Double-clicking a second time sequences the
field in descending order.
i. Sequence the CREDIT_LIM field in ascending order by double-clicking the column header. A
directional arrow pointing upwards appears in the CREDIT_LIM column header to indicate
the field has been indexed in ascending order. Also, note how the index is displayed in the
Indices area of the Properties window.
ii. Return to the original record sequence by clicking No index in the Indices area of the
Properties window.
4. Change the column settings:

i. In the Database window, right-click over the CUST_NO column header to display a list of
commonly used tasks and functions.
Note: Right-clicking a record in the Database window displays a different list of tasks and
functions from those avatilable by right-clicking a column header.
ii. Select Column Settings....
The Column Settings dialog box appears. Note that the field CUST_NO is already selected
in the dialog box.
iii. Make the following changes to the CUST_NO field:
• Font: Bold
• Text color: Blue
• Background color: Light grey
iv. From within the Column Settings dialog box, select the CREDIT_LIM field and make the
following changes:
• Field settings: Use currency symbol, Use thousands separator
• Text color: Red
v. Click OK to exit the Column Settings dialog box.

5. Re-order the fields by moving the CREDIT_LIM field after the CUST_NO field:
i. Click the CREDIT_LIM column header to select it, and then click it again and hold down the
mouse button to display the drag icon.
ii. Drag the column towards the CUST_NO field. Note the red line indicating the drag position.
iii. Drop the column to the right of the CUST_NO field.
Note: Once you change a view, IDEA saves the settings with the database. These settings
remain active until you change or reset them. Any child databases created from this database,
inherit the settings.
6. Reset the view by selecting View > Views > Reset.
IDEA removes the format changes.
VIEWING THE FIELD STATISTICS

Objective:
To view the field statistics for the Numeric fields in the active database.
The statistics will be used for reconciling totals, obtaining a general understanding of the ranges of values in
the database, and highlighting potential errors and areas of weakness to focus subsequent tasks.
1. Ensure that Customer-Database1 is the active database and the Data property is selected in the
Properties window.
2. In the Properties window, click Field Statistics.
3. Click Yes to generate field statistics for all fields.
By default, the Field Statistics window displays the statistics for Numeric fields. In this case, field
statistics appear for the CREDIT_LIM field, the only Numeric field in the database.
To view field statistics for the Date fields and Time fields in a database, click Date and Time in the
Field Type area of the Field Statistics window. In the current database, there are no Date or
Time fields.
If the database contained more than one Date, Numeric, or Time field, multiple date, numeric, or
time field statistics would appear together on the same screen for easy comparison of values.
4. Study the field statistics for the CREDIT_LIM field.

Note in particular:
• # of Records: 341
• # of Zero Items: 0
• Average Value: 62,475.07
• Minimum Value: 2,000
• Maximum Value: 3,901,000
5. If your computer is attached to a printer, print the field statistics that are currently displayed by
clicking the Print button on the Field Statistics toolbar.
6. View the record with the maximum value by clicking the value in the Maximum Value field.
The Maximum Value of CREDIT_LIM dialog box appears, displaying the record from the
database that constitutes the maximum value. You may save or print the record. Click Done.
7. In the Properties window, click Data to return to viewing the database.

SELECTING A RANDOM RECORD SAMPLE

Objective:
To select a random sample of records for testing.
Properties window.
2. Select Sampling > Random....
Alternatively, click the Random Record Sampling button on the Operations toolbar.
The Random Record Sampling dialog box appears.
3. In the Number of records to select box, enter 10.
4. Accept the random number seed provided by IDEA.
IDEA uses the random number seed to start the algorithm for calculating the random numbers. If
a sample needs to be extended, then entering the same random number seed but with a larger
sample size produces the same original selection plus the required additional records.
5. Accept the defaults in the Starting record number to select and the Ending record number to
select boxes.
IDEA sets the defaults as the first and last records; in this case 1 and 341.
6. Leave the Allow duplicate records check box unselected.
7. In the File name box, enter Sample of Customers.
8. Click Fields.
The Fields dialog box appears. Note that by default, IDEA selects all fields from the database to
extract to the Sample of Customers database.
9. Click OK.
10. In the Random Record Sampling dialog box, click OK.
11. View the resultant database and note the additional field (SAM_RECNO) that IDEA has added to the
database as the right-most column. This contains the corresponding record numbers from the original
database (Customer-Database1). Note that the database appears as a child database to its parent
database (Customer-Database1) in the File Explorer window.
12. Resize the File Explorer to display all file details.
13. Resize the File Explorer to display only the file names.
14. Close the Sample of Customers database by selecting Window > Close.
Customer-Database1 now becomes the active database.
EXTRACTING RECORDS
Objective:
To extract records of customers with high credit limits.
Properties window.
2. Select Data > Extractions > Direct Extraction....
Alternatively, click the Direct Extraction button on the Operations toolbar.
The Direct Extraction dialog box appears.
3. In the first row of the File Name column, replace the default file name with Large Credit Limits.
4. Click the Equation Editor button.

The Equation Editor appears.
5. Enter the expression CREDIT_LIM >= 30000 as follows:

i. From the list of fields at the bottom of the Equation Editor window, double-click
CREDIT_LIM. Note that IDEA displays its type, length, number of decimals, parameter, and
description.
ii. Click the Greater Than or Equal To (>=) button.
iii. In the Equation area, after the Greater Than or Equal To symbol, type 30000. Do not
enter formatting such as the currency symbol or the thousands separator.
iv. Check the syntax by clicking the Validate button. If an equation error occurs in your
equation, correct the equation and then recheck the syntax.
v. To exit the Equation Editor, click the Validate and Exit button.
The equation appears in the Criteria column of the Direct Extraction dialog box.
6. Click OK to start the extraction.

The resultant database, Large Credit Limits, appears in the Database window. It contains 61
records.
7. Select File > Close Database to close the Large Credit Limits database.
Alternatively, right-click the Large Credit Limits tab at the top of the Database window, and then
select Close.
8. Close the Customer-Database1 database.
IMPORTING A TEXT FILE

Objectives:
To import the sales file that has been provided in Fixed Length text format to your
Working Folder.
In order to import this file, it is necessary to define its format to IDEA. The Import Assistant will guide
you through the steps to define and import the file for audit testing.
This exercise shows you how to:
• Access the Import Assistant.
• Build a record definition for a Fixed Length text file.
• Save the record definition.
• Import the file into IDEA.
• Select a Numeric control total field for the database.
Access the Import Assistant

Select File > Import Assistant > Import to IDEA.
Select the File to Import

1. From the main Import Assistant dialog box, select Text from the list.
2. Click the Browse button adjacent to the File name box.
The Select File dialog box appears.
3. Select the sales.txt file from the folder C:\Documents and Settings\<username>\My
Documents\IDEA\Tutorial.
You may need to change the Files of type filter to view the *.txt files in the file list.
4. Click Open.
The Select File dialog box closes and the selected file name and path appear in the File name
box in the Import Assistant dialog box.
5. Click Next.
File Type Step

Once you have selected the data file, the Import Assistant analyzes the data file and tries to determine
its type.
IDEA correctly identifies the format as Fixed Length.

Click Next.
Specify Record Length Step

During this step, IDEA correctly identifies the length of each record, which is 42 bytes (characters),
including the record delimiters. IDEA automatically excludes the record delimiters from the import.
1. Inspect the file in the preview section at the bottom of the dialog box. Scroll through the records
and check that the columns of data (fields) line up.
2. Click Next.
Specify Field Delineators Step

During this step, you can identify the start and end positions of each field within the records. The
Import Assistant inserts lines for a best fit based on the pattern of data within the records.
You may create, remove, or move field lines by following the instructions at the top of the dialog box.
1. It is usual to obtain a record definition for Fixed Length files. Modify the line positions of the field
delineators according to the following record definition.
Field Name Type Start Len Dec Mask Description
INV_NO N 1 7 Invoice Number
TRANS_DATE D 8 8 YYYYMMDD Transaction Date
PAY_TYPE C 16 4 Type of Payment
SALESMAN N 20 3 Salesman ID
CUST_NO N 23 5 Customer Number
PROD_CODE C 28 2 Product Code
AMOUNT N 30 11 2 Transaction Amount
Note: In the above definition, C means character, N means numeric, and D means date.
2. Click Next.
Field Details Step

During this step, you must enter the details for each field, including identifying which fields or areas you
do not want to import. Use the information in the record definition that was provided in the previous
step to complete the details for each field.
1. Select the field in the preview area.

2. In the Field name box, enter a new name for the field.
3. Optionally, in the Description box, enter a brief description of the field.
4. In the Type box, accept or change the field type. Note that the first record for each field is
converted to the type selected and displayed in the Converted Example section. If the display of
the data in the Converted Example area is not correct, click the list button on the Type box and
select the appropriate field type.
5. Accept, amend, or enter additional field information:

• Number of decimals: Some Numeric fields may require a decimal.
• Mask: For Date fields, enter a date mask describing the date format, in this case, YYYYMMDD.
• Do not import this field: Select this check box for any fields that you want to exclude.
• Implied decimals: Select this check box if the Numeric field you are defining uses implied
decimals.
6. Once you have defined all the fields, click Next.

Create Fields Step

During this step, you can add Virtual, Editable, Boolean, or Multistate fields to the file you are importing.
For the purposes of this exercise, do not create any fields. Click Next.
Import Criteria Step

At this stage in the import process you can enter an equation to filter the data that is to be imported
into IDEA.
For the purpose of this exercise, do not enter an equation. All records in the sales.txt file are required
for subsequent exercises in this tutorial. Click Next.
Specify IDEA File Name Step

During the final step, you must specify the import options and name the resulting database.
1. Accept the option to import the file (rather than link to the file).
IDEA runs faster when you import rather than link to a file.
2. Select the Generate field statistics check box.
The field statistics can be used for reconciliation.
3. IDEA automatically saves the record definition as sales.rdf/.rdm in the Working Folder. You can use
this record definition later to import similar data files or modify the existing record definition.
4. In the Database name box, enter Sales Transactions.
5. Click Finish.
IDEA imports the file into the Working Folder, and then opens and displays it in the Database
window.
If there is any bad data in the file, for example, characters in a Numeric field, or a bad date (for
instance, a field defined using a date mask of DD/MM/YY but the field contains data such as 05/
15/02, 31122002, 07/07/2002), IDEA generates a bad data database that contains the bad data.
The bad data database appears in the File Explorer window just below the new database and
has the same name with '_BadData' appended to it.
Note: If you do not want the bad data separated into a bad data database, change the setting in
the System tab of the Options dialog box accessed through the View menu. Select the Do not
generate a bad data database when importing check box.
6. Maximize the Database window.

7. In the Properties window, click Control Total.
The Select Control Total dialog box appears.
8. Select the AMOUNT field, and then click OK.
The control total of 6,406,119.08 appears next to the Control Total link in the Properties
window. Auditors should reconcile this amount to the total sales from an outside source for the
period before commencing audit testing.
SUMMARIZING THE DATA

Objective:
To total the sales transactions by customer to produce a list of outstanding balances as
well as to identify the number of active accounts and the number of transactions per
account.
1. Ensure that Sales Transactions is the active database and the Data property is selected in the
Properties window.
2. Select Analysis > Summarization....
The Summarization dialog box appears.
3. In the Summarization dialog box, select the following:
• Fields to summarize: CUST_NO
• Numeric fields to total: AMOUNT
4. Click Fields.
The Fields dialog box appears. Note that no fields are selected. This stops unnecessary
information from being included in the summarized database.
5. Click OK to return to the Summarization dialog box.
6. Select the Use Quick Summarization check box.
The Use Quick Summarization check box may be selected as a faster means to summarize your
database. However, Quick Summarization may only be used if the database has no more than
4,000 unique keys. In addition, Quick Summarization allows you to select only one field to
summarize.
Note that when Quick Summarization is used, Sum in the Statistics to include section is
selected by default and the entire section disabled.
7. There are two types of output from the Summarization task:
• Summarization database
• Summarization result
Accept the option Create database as this database will be joined to the Customer-Database1
database in a later exercise.
Checking the Create result option will generate results accessible through a link in the Results
area of the Properties window. For the purposes of this exercise, do not select this option.
Note that as with most tasks in IDEA, you may apply a criterion to the task, for example, to only
summarize transactions for a specified period. As with all other tasks where you can apply a
criterion, if you apply the criterion to the database using the Criteria link in the Properties
window, the criterion equation appears in the Criteria text box on the task dialog box. However,
you may enter a new criterion or modify an existing one using the Equation Editor.
8. In the File name box, enter Summarized Transactions.
9. Click OK.
10. View the resultant database and note the following fields:
• CUST_NO - List of unique account numbers
• NO_OF_RECS - Number of records for each account
• AMOUNT_SUM - Total amount of the transactions for each account
Also note the number of records (303) on the Status bar.
Note that IDEA automatically creates an Action Field link to the parent database (Sales
Transactions). It allows you to display the records from the Sales Transactions database by
clicking on a value (in blue) in the NO_OF_RECS field. Please refer to the exercise Creating an
Action Field for more details.
STRATIFYING THE DATA

Objective:
To stratify outstanding balances to gain a profile of the number and value of accounts
within bands.
1. Ensure that Summarized Transactions is the active database and the Data property is selected
in the Properties window.
2. In the Properties window, click Field Statistics.
You are prompted to create statistics for all fields.
3. Click Yes to generate the statistics.

Note the following numeric statistics for the AMOUNT_SUM field:
• Minimum Value: 0.00
• Maximum Value: 3,656,762.47
4. In the Properties window, click Data.
5. Right-click any record in the Database window, and then select Show Field Stats….
The Select Statistics to Display dialog box appears.
6. From the list of available statistics for Numeric fields, select the Net value, Absolute value,
Minimum value, and Maximum value statistics.
7. Click OK.
The selected statistics appear in a yellow band at the top of the Database window.
8. Adjust the column widths, including the record number/statistic name column to view the full
statistic names and totals. Move the cursor over the rows and note the tooltips displaying the
statistic names.
9. Right-click any record in the database, and select Show Field Stats..., and then click Clear All.
10. Click OK to remove the Show Field Stats yellow band from the database.
11. Select Analysis > Stratification....
The Stratification dialog box appears.
12. In the Field to stratify box, select AMOUNT_SUM.
13. In the Fields to total on box, select NO_OF_RECS.
14. Specify the stratification bands:

i. Change the increment to 5,000.00.
ii. Click in the < Upper Limit text box of the first row.
Note the text box is filled with the value 5,000.00.
iii. Click the second row of the spreadsheet area.
This automatically fills with 5,000.00 to 10,000.00.
iv. Highlight the next three rows of the spreadsheet area to take the range to 25,000.00.
v. Change the increment to 25,000.00.
vi. Highlight the next seven rows of the spreadsheet area (to row 12).
15. Ensure the Create result check box is selected.

16. In the Result name box, enter Numeric Stratification.
17. Click OK.

The Results output for the Summarized Transactions database becomes active and appears as
a link in the Results area of the Properties window.
Note that there are 219 accounts in the first band (greater than or equal to 0 and less than
5,000.00).
18. On the Operations toolbar, click the Print Preview button.

19. Adjust the magnification to view the report (for example, 100%).
20. If your computer is attached to a printer, print the report by clicking the Print button on the Print
Preview toolbar.
21. Return to viewing the Results output by closing the Print Preview window.
VIEWING THE RESULTS GRAPH

Objective:
To create a custom graph depicting the results of the Stratification task.
1. Ensure that Summarized Transactions is the active database and Numeric Stratification is
selected in the Results area of the Properties window.
2. Maximize the Database window.
3. Point to each of the buttons on the Results toolbar and note their functions described in the
tooltips.
4. Graph the results by clicking the Alternates between displaying the results in a customizable
graph and grid button.
A bar graph representing the Results output data appears.
If you cannot see the graph, it is likely that the Database window is not maximized.
5. Click the Gallery button on the toolbar and select each chart type in turn to view the options
available.
As you select the different chart types, notice that the icon for the Gallery button on the chart
toolbar changes to depict the type of chart selected.
6. Re-select the bar graph option.
7. Click the Properties button on the graph toolbar.
8. Select the Y Axis tab.
9. Ensure the Show Gridlines check box is selected, and then click OK.
10. Place your cursor over stratum 6 in the graph and note that its color is solid and its X- and Y-axes
values (stratum number and total amount) appear in a yellow tooltip.
11. Click the stratum 6 bar, and then select Display Records to view the accounts making up the
summary amount.
12. Click Done.
13. Return to viewing the stratification Results output grid by clicking the Alternates between
displaying the results in a customizable graph and grid button on the Results toolbar.
14. In the Properties window, click Data to return to the Summarized Transactions database.
15. Select Window > Close All.
CREATING A PIVOT TABLE

Objective:
To profile the Sales Transactions database in a table format.
To create multiple summarizations in a table by calculating the sum, the average, or the
count of items.
1. Open the Sales Transactions database.

2. Select Analysis > Pivot Table....
The Pivot Table dialog box appears.
3. In the Result name box, enter Sales Transactions Pivot Table, and then click OK.
4. In the Pivot Table Field List box, click PAY_TYPE and drag it onto the row header field displaying
Drop Row Fields Here. Click PROD_CODE and drag it onto the column header field displaying
Drop Column Fields Here. Click AMOUNT and drag it onto the Drop Data Items Here area.
If the data is too wide for the field, IDEA displays the values as pound signs (#). Simply click and drag
the column separators to widen the fields in order to view the actual values.
In the Pivot Table Field List box, click Close.
You have just profiled the Sales Transactions database by payment type and product code with the
sum of the amount for each combination of them.
Column and row totals are also displayed. Right-click one of the product code column headers to
access a right-click menu. This menu provides options to hide the totals or to reverse the order of the
product code display. Select and deselect the menu options and make note of the changes.
5. Change the table to calculate the count of records for each combination. Right-click any record in
the table to display the Pivot Table Field dialog box.
6. Select Count, and then click OK.

7. View the records for the four sales of product code 02 that were paid using American Express
(AMEX) by selecting the footer total for product code 02 and then clicking the View the records
that make up a selected value in the Data area button on the Pivot Table toolbar.
8. Click Done.
9. The IDEA Pivot Table allows you to have multiple fields in the row, the column, or in the data area.
Open the Pivot Table Field List dialog box by clicking the Opens the Pivot Table Field List
dialog box button on the Pivot Table toolbar. Add the SALESMAN field to the column area,
placing it to the left of the PROD_CODE field. Click Close.
Now, display only the sales of product codes 02 and 04, but have the salesman as the primary
focus. Click the drop-down arrow in the PROD_CODE field header and select only the check
boxes for product codes 02 and 04.
Note that you can collapse or expand the detail of each salesman by clicking the plus or minus
symbols next to the salesman number. To collapse all, right-click the SALESMAN field in the
column area and then select Collapse all.
11. Select Window > Close.
JOINING DATABASES
Objective:
To test if account credit limits have been exceeded, it is first necessary to join the
Customer-Database1 database, which contains the credit limits, to the Summarized
Transactions database, which contains the balances.
This joined database will also be used later to identify accounts with no outstanding balances and
transactions for which there are no records in the Customer-Database1 database.
1. Open the Summarized Transactions database.

The common key by which the databases are to be joined is the customer number field in each
database. The data type of this key field must be the same, but the field lengths may vary. Earlier,
you imported the Sales Transactions database and defined the customer number field as
Numeric. However, the corresponding field in the Customer-Database1 database is a Character
field.
2. Select Data > Field Manipulation....
The Field Manipulation dialog box opens.
3. Click the drop-down list of data types next to the CUST_NO field name, and then select
Character.
Note the asterisk which displays with the new data type. This is a placekeeper. IDEA ‘remembers’
the original data type, and when it is later reverted, the asterisk disappears.
4. Click OK to close the Field Manipulation dialog box.

5. A warning message box appears informing you that making changes to the database may affect
elements related to the changed field, such as indices. Click Yes.
Note: In the Summarized Transactions database, the Action Field links in the NO_OF_RECS field
will no longer work. This is because you have just changed the CUST_NO field to Character data
type and the Action Link is pointing to the CUST_NO field in the Sales Transactions database,
which is a Numeric field. Since the two fields no longer share the same data type, the Action Link
is broken. For future use, the CUST_NO field in the Summarized Transactions database field can
be changed back to a Numeric field to restore the Action Link.
6. Select File > Join Databases....
The Join Databases dialog box appears with Summarized Transactions listed as the primary
database.
7. Click Fields for the primary database.
The Fields dialog box appears. Note that all fields are selected for the resultant database.
8. Click OK to close the Fields dialog box.
9. Click Select to select the secondary database.

The Select Database dialog box appears.
10. Select the Customer-Database1 database, and then click OK.
11. In the File name box, enter Customer Balances.
12. Specify the common match key by clicking Match.
The Match Key Fields dialog box appears.
13. Click the first row in the Primary column and select CUST_NO from the list of fields.
Note the Order column and accept the default, Ascending.
14. Click the first row in the Secondary column, and then select CUST_NO from the list of fields.
15. Click OK.

16. Select the All records in both files option.
The Join Databases dialog box should appear as in the following image.
17. Click OK to join the selected databases.

18. View the resultant database, Customer Balances. It contains 346 records.
REVIEWING THE HISTORY

Objective:
To view the History maintained by IDEA to check what has been done. IDEA maintains a
log of all actions carried out on a database, commencing with the database import.
1. Ensure that Customer Balances is the active database and the Data property is selected in the
Properties window.
2. In the Properties window, click History.
3. Expand out and examine each section of the History log.
4. Locate the last section, which contains the details of how the databases were joined.
Note the following:

• Number of records: 346 (matched sales to customers)
• Unmatched primary records: 5 (sales to customers not in the Customer-Database1 database)
• Unmatched secondary records: 43 (customers with no sales in the period)
5. Examine the IDEAScript code section of the Join Databases history.

This can be used to re-perform or automate the audit tests.
6. Collapse the History for the Join Databases task.

7. To print the History, click the Print button on the Operations toolbar.
The Print dialog box appears.
8. Select the printer, and then click OK.
9. Add a comment to the database by clicking Add comment in the Comments area of the
Properties window.
The Database Comments dialog box appears.
10. Enter the following in the Comment column:
• Unauthorized Sales: There are three sales to unauthorized customers.
11. Close the Database Comments dialog box.

The comment is added as a link in the Comments area of the Properties window. You can click
this link to make any edits to the comment.
12. Return to viewing the database by clicking Data in the Properties window.
USING DISPLAY ALL RECORDS CONTAINING

Objective:
To find all unmatched records or all occurrences of a particular instance of data. In this
exercise, you will identify accounts with no outstanding balances and transactions for
which there are no records in the Customer-Database1 database.
Properties window.
2. Locate record 9. Note that there is no value in the CUST_NO1 field for this record (a sale for
which there is no match in the Customer-Database1 database).
3. Right-click the blank field, and then select Display all records containing “”.
The Display All Records Containing… dialog box appears.
4. Click OK.
IDEA applies the criterion CUST_NO1 == “” to the database and displays it beside the Criteria link
in the Properties window.
Note that there are 5 records that meet the specified criterion. This is the number of transactions
for which there are no records in the Customer-Database1 database.
5. Right-click the Criteria link in the Properties window, and then select Clear.
The criterion is removed from the database and all records are displayed.
6. Repeat the process to identify all customers with no sales in the period using the criterion
CUST_NO =””.
There are 43 records. These are the accounts with no outstanding balances.
7. Clear the criterion to return to viewing all records in the Customer Balances database.
APPENDING A VIRTUAL FIELD

Objectives:
To append a Virtual (calculated) field to calculate a new credit limit.
To identify the accounts where the new credit limit has been exceeded.
Properties window.
2. Select Data > Field Manipulation....
The Field Manipulation dialog box opens.
3. Click Append, and then enter the following details:
• Field Name: NEW_LIMIT
• Type: Virtual Numeric
• Length: Not applicable for Numeric fields
• Decimals: 2
• Parameter: CREDIT_LIM * 1.1
• Tag Name: Not applicable
• Description: Updated Credit Limit
4. Click OK to append the NEW_LIMIT field.

5. A warning message box appears informing you that making changes to the database may affect
elements related to the changed field, such as indices. Click Yes.
6. Scroll to the right of the display and note that the NEW_LIMIT field has been added as the last
field in the database.
The color of data in Virtual fields is determined by the color set in the Grid Settings tab of the
Options dialog box (View > Options).
PERFORMING A RECORD EXTRACTION

Objective:
To perform an extraction to identify accounts where the new credit limit has been
exceeded.
Properties window.
The Direct Extraction dialog box opens.
3. In the File Name column, replace the default file name with Exceeded Credit Limits.
4. Click the Equation Editor button, and then enter the equation AMOUNT_SUM > NEW_LIMIT.
5. Click the Validate and Exit button to return to the Direct Extraction dialog box.
6. Click OK.
7. View the resultant database of 6 records (including sales to unauthorized customers).
8. Close all databases by selecting Window > Close All.
IDENTIFYING DUPLICATE INVOICES

Objectives:
To test the validity of invoices.
To test for duplicate invoice numbers.

2. Select Analysis > Duplicate Key > Detection....
The Duplicate Key Detection dialog box appears.
3. Leave the Output Duplicate Records option selected.
4. In the File name box, enter Duplicate Invoices.
5. Click Key.
The Define Key dialog box appears.
6. In the Field column, select INV_NO and leave the direction as Ascending.
7. Click OK to return to the Duplicate Key Detection dialog box.
8. Click OK to run the task.
9. View the resultant database of 4 transactions with two pairs of duplicate invoice numbers
(1000097 and 1000350), which should be investigated.
IDENTIFYING GAPS IN AN INVOICE NUMBER SEQUENCE

Objective:
To test for completeness.
To test for gaps in the invoice number sequence.

2. Select Analysis > Gap Detection...
The Gap Detection dialog box appears.
3. In the Field to use list box, select INV_NO.
4. In the Numeric area, select All to test the entire range of invoice numbers.
5. Accept the gap increment as 1 to test for all missing invoice numbers in the range.
6. In the Output area, ensure the Create result check box is selected.
7. In the Result name box, enter Missing Invoice Numbers.
8. Click OK.
The Results output Missing Invoice Numbers becomes active.
9. Click the Print Preview button on the Operations toolbar.

The Print Preview window appears.
10. Close the Print Preview window to return to the Results output Missing Invoice Numbers.
PERFORMING A KEY VALUE EXTRACTION

Objective:
To manually select records based on key values and extract them to a separate database.
In this exercise, you will extract all of the sales that were paid by VISA for product codes
05 and 06.
Properties window.
2. Select Data > Extractions > Key Value Extraction….
The Key Value Extraction dialog box appears.
3. In the Existing keys drop-down list, select PAY_TYPE/A + PROD_CODE/A.
All of the different PAY_TYPE/A + PROD_CODE/A values are now listed and selected in the lower
part of the dialog box.
4. Click Clear All, and then select only the VISA payments for product codes 05 and 06.
5. Optionally, you can enter criteria. Since the objective is to extract all of the sales transactions that
were paid using VISA for product codes 05 and 06, leave the Criteria box empty.
6. Leave the Create a separate database for each unique key check box selected.
Note that you could have decided to put all the resulting records in one database.
7. Click OK.
In the File Explorer window, IDEA has created two new child databases under the Sales
Transactions parent database: KeyVal=VISA + 05 and KeyVal=VISA + 06.
9. Rename the two new child databases by right-clicking their names in the File Explorer window
and then selecting Rename. Name the databases VISA Payments for Product Code 05 and
VISA Payments for Product Code 06.
PERFORMING A RECORD EXTRACTION USING AN @FUNCTION

Objective:
To carry out a more advanced exception test in order to identify all transactions processed
on a Sunday.
The Equation Editor provides @Functions for manipulating the data. This exercise shows you how to
use a simple @Function and explains how to find help on using all @Functions.

3. In the File Name column, replace the default file name with Sunday Transactions.
4. To create the extraction criteria, click the Equation Editor button.
The Equation Editor appears.
5. In the Equation Editor, expand the Date / Time category and double-click Dow.
The selected @Function appears in the Equation area.
6. Complete the equation so that it becomes @Dow(TRANS_DATE) = 1.
7. Click the Validate and Exit button.

The Equation Editor closes and you are returned to the Direct Extraction dialog box. The
entered criterion now appears in the Criteria column.
8. Click OK to perform the extraction.

9. View the resultant database and its History.
There are 30 Sunday transactions.
10. Close the Sunday Transactions database.
DESIGNING A REPORT
Objective:
To select the data to be displayed and printed.
To format the data to be displayed and printed.
You may change the view of a database for onscreen display or for printing. You may save a view and
apply it to any other compatible database, such as a child database of the database for which you
created it. IDEA always saves the last view and it remains so until you reset or change it. You may set
additional options for printing, and IDEA saves these with the view settings.
You may change or specify the following settings in a view:
• The visible fields, including their order
• The font for each field/column, including size
• Alignment of data within the column
• Numeric formatting, including the currency symbol, thousands separator, and negative format
• Date format
• Column widths
• Text and background color
You may specify the following additional settings for printing:
• Report headings and footers, together with associated fonts and alignments
• The sequence of records
• Field headings, sub-totals, totals, and numeric formatting
• Optional inclusion of record numbers
• Column widths
• Print margins
• Page orientation
This exercise explains how to change the view of your database for viewing on the screen and for
printing.
Properties window.
2. Change the order of the fields to the following:
CUST_NO, TRANS_DATE, PAY_TYPE, AMOUNT
You may change the order of fields by clicking the column header to highlight the entire column
and then with a second click, holding down the mouse button until the drag icon appears. Drag
the field to the required position.
3. Select the fields INV_NO, SALESMAN, and PROD_CODE.
4. Right-click over a selected field name (column header), and then select Hide Fields.
IDEA hides the selected fields.
5. Select View > Fields > Column Settings....
6. Modify the column settings for each field as outlined below.

CUST_NO
• Alignment: Left
• Font: Bold
• Text color: Blue
TRANS_DATE
• Alignment: Left
• Font: Regular
• Date format: Select an appropriate date format for your country.
PAY_TYPE
• Alignment: Center
AMOUNT
• Alignment: Right
• Use currency symbol
• Use thousands separator
• Negative format: (1.00) in red
• Text color: Red
7. Click OK.
Adjust each column width to allow for the full text of the field names, if necessary.
8. Select View > Views > Save View....
The Save As dialog box appears.
9. Save the view as Sales Transactions in the Working Folder.

Note that the file has the file name extension *.vw2/.vwm.
10. Click Save to save the settings and to return to the Database window.
11. Specify the page setup by selecting File > Print > Page Setup…
The Page Setup dialog box appears.
12. Adjust the orientation and margins settings as appropriate, and then click OK.
Note: The Page Setup settings are global and are applied to all database prints until changed.
13. Create a report using the view settings by selecting File > Print > Create Report….
Alternatively, click the Create Report button on the Operations toolbar.
The Report Assistant dialog box appears.
Report Assistant
Accept all defaults and select the Allow headings to span multiple lines check box. Click Next.
Headings Step
Modify the report headings as follows, and then click Next:
• CUST_NO - Customer Number
• TRANS_DATE - Transaction Date
• PAY_TYPE - Payment Type
• AMOUNT - Amount
Define Breaks Step

During this step, define if and where control breaks (required for totals in reports) are required.
Sequence the database records in the following order:
• CUST_NO: Ascending order
• TRANS_DATE: Descending order
Click Next.
Note: IDEA displays the records in the report in the order of the index. IDEA displays the index
description in the Indices area of the Properties window once you have completed the report.
Report Breaks Step

Create a break and total the AMOUNT field for each cutomer number (CUST_NO).
Select the options as in the image below, and then click Next.
Grand Totals Step

Create grand totals for the AMOUNT field only, set the font style to bold, and then click Next.
Header/Footer Step
Enter/select the following information, and then click Finish.
• Print cover page: Select this check box.
• Title: Sales Transactions
• Comments: Ordered by customer number and date
• Prepared by: Enter your name or initials.
• Header: Enter the name of your organization.
• Date/Time: Accept the defaults unless you have particular preferences.
Note: The options you have selected affect how the report is printed. The name entered into the
Prepared by field appears on reports accessed via the Print Preview of a Results output.
PREVIEWING AND PRINTING A REPORT

Objective:
To check reports before printing to ensure they are formatted as required.
1. Once the report has been created using the Report Assistant, IDEA prompts you to preview the
report that was created. Click Yes.
Alternatively, click No, and then click the Print Preview button on the Operations toolbar.
2. View the report, toggling between a single page and two pages.
3. Zoom in to view the report in detail. (There are two levels of zoom).
4. Check that all settings, including field widths are correct.
Note: If you wish to print the view, click the Print button on the Print Preview window. All of
the settings selected for the report (break totals, field headings, totals, and cover page
information) are saved with the view. Every time you create a report, you must save the view in
order to save the report settings.
5. Close the Print Preview window.

6. Save the view of the database by selecting View > Views > Save View....
The Save As dialog box appears.
7. Enter the file name as Sales Transactions and Report in the Working Folder.
8. Click Save.
9. Select Window > Close.
IMPORTING A PRINT REPORT OR ADOBE PDF FILE

Objective:
To import data from a Print Report file using the Report Reader module of IDEA.
1. Select File > Import Assistant > Import to IDEA.

2. Select Print Report and Adobe PDF from the list.
3. Select the data file to import by clicking the Browse button, and then navigate to and select
C:\Documents and Settings\<username>\My Documents\IDEA\Tutorial\weblog.prn.
4. Click Open.
5. Click Next.
The Report Reader appears and displays the content of the weblog.prn file.
The file contains information on the Internet access made by employees. At this point, you can
browse the entire report. Please look carefully at the format of the report. Note that if a website
has been visited more than once in the same day, IDEA repeats the user information.
Note the formatting within the report, including report headings, date information, and log
transactions.
6. The first thing to do when defining a report is to identify the detail lines. The detail lines contain the
information that you want to identify as one transaction in the resulting IDEA database. In this
case, you want to create one transaction (record) for each website entry. Please highlight the line or
lines that contains the information about the user.
7. A message box asks you whether you want to create a:

• Standard Layer: Select this option when the report is in columnar format.
• Floating Layer: Select this option if the data is not laid out in columns.
• The third option, Exclude it from the output, is only available after the Base Layer (first
layer) is created. This option allows you to exclude lines with data that is not required for
import.
Select the Create a standard layer option, and then click Yes.
Note that the first layer is defined as the Base Layer. The Base Layer tells Report Reader to
write a record for each occurrence of the information defined by this layer.
The selected line is now copied to a section at the top of the Report Reader window that is
referred to as the Field Editor. The Field Editor is the section between the two yellow lines with
a red arrow in the left margin.
The Field Details window also slides out from the right. When you define a field, this window
displays the properties and attributes of the field.
8. You must define what distinguishes this detail line from the other lines in the report. It can be
specific text (for example, if every transaction starts with the text “OUTPUT:”, it can be used as a
specific format) or a pattern, such as a date which can be defined as NN-NN-NNNN where N can be
any number. In Report Reader, these formats are called traps.
9. In this file, you can see that every line has information under the heading TIME. Using this
information, a trap can be defined in the Anchor Editor section, which is the line above the Field
Editor. Place your cursor in the Anchor Editor directly above the TIME information, just above the
last colon (:). Since you want to import all the transactions under TIME, enter a colon (:) and click
twice on the Numeric Trap button.
Note: All the lines in the report that meet that follow that pattern are highlighted in blue. This
indicates that they have been anchored.
The other options available to trap information are:

• Text Trap
• Space Trap
• Non-Blank Trap
You can scroll through the file to ensure that all the detail lines and only the detail lines are
highlighted. When you are satisfied that the required lines are anchored, you must define the
fields (information you want to import into IDEA from the detail line). In the Field Editor,
highlight the TIME information. The color of the selected field is orange. IDEA highlights all the
TIME information of the detail lines in the report.
10. Now define the DURATION field by leaving enough room for a large number. Do the same thing
for the USER field to capture the usernames.
11. For each of these fields, enter or change the information as required in the Field Details window
according to the information below. To enter the information, click in the cell on the left to
activate that row (indicated with a blue highlight), and enter/select the details. The existing
information in the cell on the right-hand side is replaced with the new information.
TIME
• Name: TIME
• Type: Time
• Mask: HH:MM:SS
DURATION
• Name: DURATION
• Type: Numeric
• Mask: (none)
USER
• Name: USERNAME
• Type: Character
• Mask: (none)
When complete, click the Save Layer button on the Report Reader toolbar to save the layer.
12. Back in the file, you must define two new layers (Append Layers) to define the DATE and SITE
fields. IDEA appends these fields to the data defined in the Base Layer, which was the first layer
created. In order for Report Reader to import the information correctly, it is important that the
sample for the DATE and SITE fields are selected from the same record as the sample for the Base
Layer. This indicates to Report Reader the relative position of the fields in the Append Layer to
those in the Base Layer. In this case, the data for the DATE and SITE fields is in the line above the
fields (TIME, DURATION, and USERNAME) defined in the Base Layer, making this a Pre-Append
Layer.
13. Select the first line with the date 2009-01-05 as a sample line and anchor the lines in the report
that start with a date.
14. Now define the Field Anchor by selecting 2009-01-05 in the Field Editor and define the
properties in the Field Details window as follows:
• Name: DATE
• Type: Date
• Mask: YYYY-MM-DD
As the information in the DATE field is shared with many records, you must repeat the
information for each record (detail line) that it applies to below. To indicate to Report Reader
that you want this information repeated, in the Blank Cells field, select Use value from previous
record. Click the Save Layer button to save the layer.
15. Create another layer to define the SITE field. Again, select the first URL in the report as the sample
line, and then click Yes to creating a layer.
Type :// in the Anchor Editor directly above the :// in the Field Editor. Do not use the Generic
Trap in this case because you want to select all the lines that have ://. This is different from using
the trap buttons where you can specify any number or character.
Define the SITE field by selecting the site name up to the end of the line to ensure that longer site
addresses are not truncated.
Define the field properties as follows and save the layer.

• Name: SITE
• Type: Character
• Blank Cells: Use value from previous record
16. Finally, define and save the layer for the WEEK field by entering : as the trap. Select 200902 in the
Field Editor. Name the field WEEK with a Numeric type. Select the option Use value from
previous record.
Note: The Anchor Editor is not case sensitive by default. This can be changed by changing the
Traps setting in the Properties dialog box accessed through File > Properties. If the trap character
entered in the Anchor Editor does not match the character in the sample line, the trap appears
with a red background and none of the lines in the report are selected.
The resulting database can be previewed at any time by clicking the Preview Database button on
the Report Reader toolbar. IDEA displays the entire report in the Preview Data window.
Before importing the file into IDEA, it is recommended that you run the Scan for Errors task by
clicking the Scan for Errors button on the Report Reader toolbar.
Report Reader goes through the report to check if there are any characters, adjacent to a defined
field, that may have been missed. For example, if you had defined the field SITE with a length of 46
characters, but you have some site names that exceed 46 characters in your report, Scan for Errors
would identify and display the record with an option to increase the length of the field.
17. When you are satisfied, click the Import into IDEA button on the Report Reader toolbar. If you
have not saved your template, Report Reader prompts you to save it. The template is similar to the
record definition. It contains all the information you defined in Report Reader. You can reuse the
template to import a similar report or you can open the template and make changes to it.
18. The last screen allows you to enter the name of the IDEA database. You can also select the option to
generate field statistics. However, if you have a very long report, you may not want to select the
Generate field statistics check box in order to accelerate the import process. Click Finish.
The following image shows the content of the new IDEA database containing the web logs in an
organized format that you can manipulate in IDEA.
WORKING WITH TIME FIELDS

Objective:
To search records based on a criterion that contains a Time field.
IDEA now allows you to import, manipulate, and analyze Time fields. In this exercise, you learn to isolate
transactions that occur during non-working hours. You suspect that some employees are using their
computers to surf the Web at night. The following test verifies if this is true.
1. Ensure that weblog is the active database and the Data property is selected in the Properties
window.
3. Enter the criterion TIME > “20:00:00” .OR. TIME < “06:00:00”.
4. Name the resulting database Logs at Night and start the extraction.
You now have a database that contains all the logs (66) that occur at night.
5. Close the Logs at Night database.
SEARCHING RECORDS
Objectives:
To search records containing text or patterns in one or more databases.
This task allows you to search multiple fields in multiple databases for records that meet specified
criteria. Search criteria is different from a regular equation because it is not based on an exact match,
but on patterns.
You can specify wildcards, such as the asterisk (*), for any characters that may occur one or more times
or a question mark (?) as a place holder for a single character to search for words spelled differently. For
example, you can search for “woman” and “women” by entering “wom?n” as the criteria. If the word is
not at the beginning of the field, you must add an asterisk before the expression. If the words woman
and women can be anywhere in the field, you must enter *wom?n* as the criteria.
You can also search for more than one word by separating them with logical operators such as AND,
OR, and NOT. If you want to search for an expression, you must put the expression between quotes.
In this exercise, you learn how to extract any record which appears to be an abuse of the Internet at
work. You heard that some employees were using their computers to gamble on the Internet.
1. Ensure that weblog is the active database and the Data property is selected in the Properties
window.
2. Select Data > Search....
The Search dialog box appears.
3. In the Text to find box, enter *Gambl* OR *casino* OR *Lotto* OR *vegas*.
Note: The asterisks (*) are present to indicate that you are looking for the words independently if
there is a character before or after the word.
4. In this example, search in one database (weblog); however you can also search in the other
databases if required. The results are combined in the Search Results fly-out window at the base
of the Database window for all records found in all databases and in all fields.
5. Select the fields to search. In this case, search within the SITE field.
6. Select the Create an extraction database check box.

7. In the File name prefix box, enter Gambling.
8. Click OK.
You now have a database (Gambling-weblog) that contains the findings (20 records) as well as the
results displayed in the Search Results fly-out window. Note that the information in the TEXT field is
displayed as blue hyperlinks. Clicking the hyperlinks displays the original database where the search
criteria was found with the record that contained the criteria highlighted. The results database
indicates the database (you only searched in one database), the record number, and the field name
where the text that met the criteria was found (you only searched in one field).
9. Since you selected the option to create an extraction database, all the records that met the criteria
were extracted into a separate database (Gambling-weblog). You can see the gamblers, where
and when they went gambling, and the time spent gambling at work.
10. Select Window > Close All.

CREATING AN ACTION FIELD

Objective:
To produce an action when you click on a value in a specified field.
An Action Field is a field that allows you to link a field or a group of fields to another database or to pass
the values to an IDEAScript. In this exercise, you learn how to link the Customer-Database1 database with
the Summarized Transactions database using the customer number. Unlike the Join Databases task that
creates a new joined database, the Action Field only creates a link in the Customer-Database1 database
that allows you to see the total sales transactions for a specific customer.
1. Open the Customer-Database1 database.

2. Right-click over any value in the CUST_NO field, and then select Define Action Field....
The Define Action Field dialog box appears.
3. Display an extraction preview from the CUST_NO field in the Customer-Database1 database to the
CUST_NO field in the Summarized Transactions database. If not selected, select the option
Create Action Link to display extraction preview, and then click the Browse button to select the
Summarized Transactions database.
4. Click Look-up Fields.

The Fields Not Found dialog box appears. This dialog box displays the fields in the Customer-
Database1 database that are not present in the Summarized Transactions database.
5. Click OK.
The Look-up Fields dialog box appears.
6. Ensure that the CUST_NO field is selected, and then click OK.
7. Click OK in the Define Action Field dialog box to create the Action Field link.
The Customer-Database1 database now has a link (in blue and underlined) to the Summarized
Transactions database. You can click any CUST_NO value to view the transactions sum for that
customer in the Summarized Transactions database.
8. In the CUST_NO field, click 10000 to display the Extraction Preview window. The transactions
total for customer number 10000 is displayed.
9. Click Done.
USING THE ONLINE HELP SYSTEM

Objective:
To access the IDEA Help system in order to locate information on a particular task.
In order to view the online help, you require Internet Explorer 4.01, however, Internet Explorer 6.0 is
recommended.
1. Select Help > Contents.
The IDEA Help window appears.
2. Select the Contents tab in the Help Navigator on the left side of the Help window.
Help is provided as a number of “books”. Each “book” may be expanded out to display its help topics
(or further books).
3. Select the Using IDEA Tasks book.
4. Select the Aging topic.
5. Read the help text about Aging.
Note: If you want to keep a help topic open as you work, click the Minimize Window button. You
can access the Help window at any time from your Windows task bar.
DELETING DATABASES
Objective:
To delete databases once they are no longer required, and hence, free up disk space. You
should delete databases once you no longer require them.
Before deleting databases, auditors should consider what backups should be made for evidence and for
comparative analysis. Backups should also be made of record definitions, views, equations and reports.
Appendix A provides tips on how to accomplish these tasks.
To delete the active database:

1. Select File > Delete Database.
2. Confirm the deletion by clicking Yes.
To delete all or selected databases:
1. Ensure all databases are closed.
2. From the File Explorer toolbar, expand out all nodes in the File Explorer to display all files by
clicking the File Display button and then selecting Expand All.
3. Select the databases you want to delete.
4. Click the Delete button on the File Explorer toolbar.
5. Confirm the deletion by clicking Yes.
Note: You cannot delete databases that are open in the Database window.
APPENDIX A
Housekeeping
As with all computer systems, housekeeping (including backing up data and deleting unwanted files) is
extremely important when working with IDEA.
BACKING UP AND RESTORING DATA FILES

You may want to back up files for a variety of reasons, such as, to transfer files to another computer; to
back up according to risk/criticality of data or because of disk space restrictions.
IDEA uses a single compound file with the file name extension *.imd (Unicode versions of IDEA use the
file name extension *.idm) to store all the information associated with a file, such as the data, the
schema, History, comments, indices, and reports.
IDEA stores each of these files in its Working Folder or project (if you have access to IDEA Server),
along with the associated To-Do List. However, the view files, equation files, definition files, and any
text files created are not stored within the compound file.
The following table outlines the file locations and file name extensions for IDEA. In each pair, the
second file name extension is used by the Unicode versions of IDEA. In order to backup IDEA Server
project files, please contact your IDEA Server Administrator.
File Location File Name Extension
Data and Related Files Working Folder .IMD/.IDM
To-Do List Working Folder (Notes.mdb) .MDB/.MDB
Views Folder specified on creation .VW2/.VWM
Equations Folder specified on creation .EQX/.EQM
Folder specified in the Folders tab of the

Custom Functions .IDEAFUNC/.IDEAFUNC
Options dialog box (View > Options)
Record Definitions Working Folder .RDF/.RDM
Report Reader Templates Folder specified on creation .JPM/.JPM
Project Information Working Folder (Client.inf) .INF/.INF
IDEAScript Macros Folder specified on creation .ISS/.ISM
.ISE/.EXE
Compiled IDEAScript Folder specified on creation
.IEM/EXE
Visual Script Macros Folder specified on creation .VSCRIPT/.VSCRIPT
External Variable Files Folder where associated macro is stored. .EVARS/.EVARS
Use File Manager, Windows Explorer, or any other backup facility to back up the required file.
Note: Use compression utilities, such as WinZIP, PKZIP, or LHA, to compress the file before backing it up
to reduce the file size.
Appendix A: Housekeeping 129
DELETING DATABASE FILES

Refer to the Delete Databases exercise of the Getting Started Tutorial in Section 4 to learn how to
delete the active database or selected databases.
If you wish to use the Recycle Bin when deleting files, ensure the Use recycle bin option is selected in
the Options dialog box accessible from the View menu.
DELETING OTHER FILES

Use Windows Explorer to delete other files, such as record definitions, views, and equations.
COPYING DATA FILES

To copy one or more selected databases to another project folder:
1. In the File Explorer window, right-click over the name of the database you want to copy.
2. Select Copy To…
3. Navigate to and select the required folder.
4. Click OK.
MOVING DATA FILES

To move one or more selected databases to another project folder:
1. In the File Explorer window, right-click over the name of the database you want to move.
2. Select Move To…
3. Navigate to and select the required folder.
4. Click OK.
REFRESHING THE FILE EXPLORER

You can update the IDEA File Explorer one of three ways:
• Select View > Refresh File Explorer.
• Press F5.
• Click the Refresh List button on the File Explorer toolbar.
APPENDIX B
@Functions
IDEA provides @Functions for performing operations such as date arithmetic, financial and statistical
calculations as well as text searches.
The @Functions are accessed through the Equation Editor. Quick help including the syntax,
description, and an example of use for each of the @Functions is available when the @Function is
highlighted. Additional and detailed help is provided in the Equation Editor Help system accessed
through the Help button on the Equation Editor toolbar.
Note: New for IDEA Version Eight, you can also create custom functions. For more information, see
IDEA online help.
Take a look at the definitions below to become familiar with each @Function:
• A numeric expression refers to a number or an equation that evaluates to a number.
• A string is a series of characters, such as a name or address.
@Abs Returns the absolute value of a numeric expression.

@Afternoon Returns 0 if time is in the AM and 1 if time falls in the PM and -1
for an invalid time.
@Age Calculates the number of days between two dates.
@AgeDateTime Returns the number of seconds between two dates and times.
@AgeTime Returns the number of seconds between two times.
@AllTrim Removes all leading and trailing spaces.
@Ascii Provides the ASCII value of a character.
(not in Unicode versions of
IDEA)
@Betweem Determines if a numeric expression falls within a specific range
@BetweenDate Returns a number indicating whether a date value falls within a
specified range (1) or not (0).
@BetweenTime Returns a number indicating whether a time value falls within a
specified range (1) or not (0).
@Bit Identifies a bit value.
@BitAnd Masks out unwanted bits.
@BitOr Sets required bit.
@Chr Provides the character equivalent of a specified ASCII code.
IDEA)
@CompareNoCase Ignores uppercase letters when comparing expressions.
@CompIf Determines if a record satisfies multiple criteria.

@Ctod Converts character dates to IDEA Date format.
@Curform Converts numeric value into a formatted text.
@Curval Converts formatted Character fields to Numeric fields.
@Date Returns the present date.
@Day Returns the day in a date expression.
@DaysToD Converts a number of days since Jan. 1, 1900 to date format.
@Db Calculates the fixed declining-balance depreciation for a specified
period.
@Ddb Calculates double declining-balance depreciation.
@Delete Deletes a specified number of characters from a string.
@Dow Returns the day of the week.
@Dtoc Converts date expressions to character.
@DToDays Reveals the number of days between Jan. 1, 1900 and a specified
date.
@DToJ Converts dates to Julian format.
@Exp Calculates the exponent of a numeric expression.
@FieldStatistics Returns the numeric value for a specified field statistic.
@FindOneOf Finds the position of the first matching character in 2 strings.
@FinYear Returns the financial year for a given date based on the year end.
@Format12HourClock Returns a string representing time formatted as HH:MM:SS TT.
@Fv Calculates the future value of an investment.
@GetAt Returns the character that appears in a specified numeric position.
@GetNextValue Returns the next value in the selected field.
@GetPreviousValue Returns the previous value in the selected field.
@Hours Returns the hours portion of a given time.
@If Allows a choice of two results based on the evaluation of a
condition.
@Insert Inserts a string into an existing string.
@Int Returns the integer portion of a numeric value.
@Ipmt Calculates the interest payment for a given period.
@Irr Calculates internal rate of return.
@IsBlank Tests if a Character field is blank.
@IsFieldDataValid Returns a 1 if the data in the field is valid, or a 0 if the data is
invalid.
@IsIn Returns the starting position of a string within another string (case
sensitive).
@IsInIp Returns the starting position of a string within another string (NOT
case sensitive).
@JToD Converts Julian dates to IDEA Date format.
@JustLetters Returns a string with all the numeric characters removed.
@JustNumbers Returns all the numbers (leading and trailing).
@JustNumbersLeading Returns the leading numbers.
@JustNumbersTrailing Returns the trailing numbers.
@LastDayofMonth Returns the last day for any given month and year combination.
@Left Returns the specified left-most characters in a string.
@Len Returns the length of a string, including any trailing spaces.
@List Determines which criteria in a list of values is met by an expression.
@Log Calculates natural logarithms.
@Log10 Calculates logarithm 10x.
@Lower Converts all characters in a string to lowercase.
@LTrim Removes leading spaces from a string.
@Match Determines which criteria in a list of values is met by an expression.
AppendiX B: @Functions 133
@Max Returns the greater value of two numeric expressions.

@Mid Extracts a portion of text from within a string.
@Min Returns the smallest value of two numeric expressions.
@Minutes Returns the minutes portion of a given time.
@Mirr Calculates modified internal rate of return.
@Month Returns the month in a date expression.
@NoMatch Determines if an expression meets none of the criteria in a list of
values.
@Npv Calculates the net present value of an investment.
@NToD Converts a numeric expression into an IDEA Date format.
@Pmt Calculates a loan payment.
@Ppmt Returns the principal amount of a loan payment.
@Precno Returns the physical record number.
@Proper Capitalizes the first letter of each word in a string.
@Pv Returns the present value of an investment.
@Qtr Returns 1-4 representing the quarter a given date falls in based on
the specified year end.
@Random Generates a random number.
@Rate Calculates the interest rate of an investment/loan.
@Recno Returns the logical record number (index sensitive).
@Regexpr Matches character expressions using a complex set of rules.
IDEA)
@Remove Eliminates all instances of a specified character.
@Repeat Repeats the first character of a string a specified number of times.
@Replace Replaces a string or substring with another.
@Reverse Reverses the order of characters in a string.
@Right Isolates the specified right-most characters in a string.
@Round Rounds to the nearest integer.
@Seconds Returns the seconds portion of a given time.
@Seed Sets the random number seed.
@Sln Returns the straight-line depreciation of an asset.
@Soundex Returns the sound code for a word.
IDEA)
@SoundsLike Determines whether two words are phonetically alike.
IDEA)
@SoacesToOne Strips spaces leaving only one space between words in a string.
@SpanExcluding Returns the characters in a string that appear before any characters
in a specified string.
@SpanIncluding Returns the characters at the beginning of a string that match any
character of a specified string.
@Split Breaks a character string into segments separated by characters,
such as spaces or commas, and returns a specified segment.
@Sqrt Calculates a square root.
@Str Converts numeric expressions to strings.
@Stratum Groups records by interval.
@Strip Removes all spaces, punctuation and control characters.
@StripAccent Removes an accent from an accented character.
@Syd Returns the sum-of-years digit depreciation for an asset.
@Time Returns the present time.
@Trim Removes trailing spaces.

@TToC Converts a time or number into a string with the HH:MM:SS
format.
@Upper Converts all characters in a string to uppercase.
@Val Converts a character expression to numeric.
@Workday Returns 1 if a given date falls between Monday-Friday and 0 if the
date falls on a Saturday or Sunday.
@Year Returns the year in a date expression.
INDEX
Index
Symbols
@ALLTRIM 131
@Functions 90, 131
A
ABS 131
Accessing IDEA 33
Action Field 123
Add a comment 78
AFTERNOON 131
AGE 131
AGEDATETIME 131
AGETIME 131
Allow headings to span multiple lines 98
ALLTRIM 131
Append a Virtual field 82
ASCII 131
Association between IDEA and IDEA Server 14
B
Backup 127
Bad data 59
Bar chart 68
BETWEEN 131
BETWEENDATE 131
BETWEENTIME 131
BIT 131
BITAND 131
BITOR 131
C
CHR 131
Colour of Virtual fields 83
Column settings 41
Column widths 64
Comments 25
COMPARENOCASE 131
COMPIF 132
Conclusion 31
Connect to Server 36
Control Total 21, 59
Copy data files 129
Create Report 97
Criteria 22, 80, 84
CTOD 132
CURFORM 132
Currency symbol 92
CURVAL 132
D
Database window 17
DATE 132
Date mask 55
DAY 132
DAYSTOD 132
DB 132
DDB 132
Define Key dialog box 85
DELETE 132
Delete databases 126, 129
Delete other files 129
Direct Extraction 47, 84
Display All Records Containing 79
DOW 132
Drop Column Fields Here 70
Drop Data Items Here 70
Drop Row Fields Here 70
DTOC 132
DTODAYS 132
DTOJ 132
Duplicate Key Detection 85
Duplicates 85
E
Equation Editor 131
Exclude from output 108
EXP 132
Index 137
F
Field Manipulation 72, 82
Field statistics 20, 42, 62
File Explorer 29
File Explorer toolbar 30
FINDONEOF 132
FINYEAR 132
Fixed length 50, 51
Floating Layer 108
Fly-out windows 30
FORMAT12HOURCLOCK 132
FV 132
G
Gallery menu 68
Gap Detection 86
GETAT 132
Getting Started Tutorial 33
H
Help system 125
Hide fields 92
History 19, 77
HOURS 132
I
IDEA 11
IDEA Server 13
IDEAScript code 78
IDEAScript window 27
IDEAScript Window toolbar 28
IF 132
Import 38
Import a Print Report 106
Import an Adobe PDF file 106
Import Assistant 38, 50
Import Assistant - Create Fields 56
Import Assistant - Field Details 54
Import Assistant - File Type 51
Import Assistant - Specify Field Delineators 53
Import Assistant - Specify IDEA File Name 58
Import Assistant - Specify Record Length 52
index 40
Indices 24
INSERT 132
INT 132
IPMT 132
IRR 132
ISBLANK 132
ISFIELDDATAVALID 132
ISIN 132
ISINI 132
J
Join Databases 72
Join Databases - Primary Fields 74
Join Databases - Secondary Fields 74
JTOD 132
JUSTLETTERS 132
JUSTNUMBERS 132
JUSTNUMBERSLEADING 132
JUSTNUMBERSTRAILING 132
K
Key Value Extraction 88
L
LASTDAYOFMONTH 132
LEFT 132
LEN 132
LIST 132
LOG 132
LOG10 132
LOWER 132
LTRIM 132
M
MATCH 132
Match Key Fields dialog box 74
MAX 133
Maximum value 63
MID 133
MIN 133
Minimum value 63
MINUTES 133
MIRR 133
MONTH 133
Move data files 130
N
Negative format 92
Net value 63
NOMATCH 133
Non-Blank trap 110
NPV 133
NTOD 133
Numeric expression 131
Index 139
O
Operations toolbar 26
Output Duplicate Records 85
P
Page Setup 96
Pivot Table 70
Pivot Table Fields dialog box 71
PMT 133
PPMT 133
PRECNO 133
Print a report 104
Print Preview 66, 87, 104
Project information 34
PROPER 133
PV 133
Q
QTR 133
R
RANDOM 133
Random Record Sampling 45
RATE 133
RECNO 133
Record extraction 47, 84, 90
Refresh the File Explorer 130
REGEXPR 133
REMOVE 133
Re-order the fields 42
REPEAT 133
REPLACE 133
Report - Visible fields 92
Report Assistant 98
Report Assistant - Define Breaks 100
Report Assistant - Grand Totals 102
Report Assistant - Header/Footer 103
Report Assistant - Headings 99
Report Assistant - Report Breaks 101
Reports 92
Reset the view 42
Restore 127
Results 23
Results graph 68
Results output 23
REVERSE 133
RIGHT 133
ROUND 133
Running Tasks window 30
S
Save the definition 50
Save View 95, 105
Screen 15
Search records 120
Search Results 31
SECONDS 133
SEED 133
Sequence the records 40
SLN 133
SOUNDEX 133
Space trap 110
SPANEXCLUDING 133
SPANINCLUDING 133
SQRT 133
Standard Layer 108
Starting IDEA 13
STR 133
Stratification 62
Stratification bands 65
STRATUM 133
String 131
STRIP 133
Summarization 60
SYD 133
T
Template 116
Text trap 110
Thousands separator 92
TIME 133
Time fields 118
To-Do List 31
Traps 109
TRIM 134
U
UPPER 134
Upper limit 65
V
VAL 134
Validate button 48
Index 141
W
Windows and toolbars 17
WORKDAY 134
Working Folder 34
Y
YEAR 134
www.caseware-idea.com
CaseWare IDEA Inc.

469 King Street West, 2nd Floor
Toronto, Canada M5V 1K4

IDEA Tutorial

Uploaded by

IDEA Tutorial

Uploaded by

V E R S I O N E I G H T

Fly-Out Windows ....................................................................................................................................... 30

Using the Online Help System ................................................................................................................. 125

How This Tutorial is Organized

IDEA WORKING FOLDERS

IDEA SERVER PROJECTS

What’s On the IDEA Screen

IDEA SCREEN WITH NO DATABASES OPEN

IDEA SCREEN WITH A DATABASE OPEN

IDEA Windows and Toolbars

DATABASE WINDOW AND PROPERTIES WINDOW

Field Statistics Property

Import to IDEA Import to IDEA Server Visual Connector

Join Databases Append Databases Create Report

Publish to Microsoft Word

Print Copy Paste

Re-run Task Column Settings Currency Symbol

Thousands Separator Wrap Character Fields Group Records

Indices Field Manipulation Define Action Field

Gap Detection Duplicate Key Detection Stratification

Summarization Pivot Table Correlation

Trend Analysis Time Series Random Record Sampling

IDEAScript Window Toolbar

New Next Bookmark

Open Previous Bookmark

Save Delete All Bookmarks

Print Language Browser

Cut New Dialog

Copy Run Script

Paste Stop Debugging

Find Toggle Breakpoint

Find Next Remove All Breakpoints

Replace Step Into

Undo Step Over

Redo Quick Watch

Toggle Bookmark Help

FILE EXPLORER WINDOW

File Explorer Toolbar

File Management File Display

Change Tree View Delete

Refresh List Vertical File Explorer

To-Do List (Not Available in IDEA Server)

Search Results includes the following fields:

Getting Started Tutorial

SETTING A WORKING FOLDER

1. Select File > Set Working Folder.

2. Navigate to and double-click the folder C:\Documents and Settings\<username>\My

CONNECTING TO IDEA SERVER (IF YOU HAVE ACCESS TO IDEA SERVER)

1. Select File > IDEA Server > Connect.

2. Enter the following information as provided by your IDEA Server Administrator:

4. Click Create Sample.

IMPORTING A MICROSOFT ACCESS FILE

1. Select File > Import Assistant > Import to IDEA.

4. Navigate to and select C:\Documents and Settings\<username>\My

7. In the Select tables box, select Database1.

FORMATTING THE DATA

4. Change the column settings:

v. Click OK to exit the Column Settings dialog box.

VIEWING THE FIELD STATISTICS

4. Study the field statistics for the CREDIT_LIM field.

7. In the Properties window, click Data to return to viewing the database.

SELECTING A RANDOM RECORD SAMPLE

4. Click the Equation Editor button.

5. Enter the expression CREDIT_LIM >= 30000 as follows:

6. Click OK to start the extraction.

IMPORTING A TEXT FILE

Access the Import Assistant

Select the File to Import

File Type Step

IDEA correctly identifies the format as Fixed Length.

Specify Record Length Step

Specify Field Delineators Step

Field Details Step

1. Select the field in the preview area.

5. Accept, amend, or enter additional field information:

6. Once you have defined all the fields, click Next.