The purpose of this instructional resource is to explain how Structured Query Language (SQL) queries can help auditors to independently retrieve properly formatted data as audit evidence or for further analyses. It demonstrates data extraction using Microsoft (MS) Access, one of the simplest SQL-compliant database software applications. We use a dataset fragment that is extracted from the publicly available enterprise datasets provided by Walton College (University of Arkansas) to run SQL queries as a part of audit investigations. Data extraction is the first step of Extract, Transform, and Load (ETL) and may be time-consuming. We demonstrate how SQL queries can assist with this task, thereby allowing the auditor to begin analysis sooner. This instructional resource can be used to prepare future auditors for the emerging data-rich and technology-driven business environment.
- audit data retrieval
- audit procedures
- data extraction
- Data Query Language
- Structured Query Language (SQL)