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Language peer sets for ACL:
Canada↑
Canada/1972↑
Designed 1972 ↑
1970s languages ↑
Third generation↑
High Cold War↑
Specialised Languages ↑
Specialised Languages/1972↑
Specialised Languages/ca ↑

ACL (5260/acl003)

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Audit Command Language 

alternate simple view
Country: Canada
Designed 1972
Sammet category: Specialised Languages

for Audit Command Language

pocedural language for manipulating accounts data

Will, UBC, 1982

according to the standard

"The optimal solution to this problem would at least include the following elements:
  • The auditor should be able to work in many computer environments and assess data maintained to those computers (sic), without learning a different approach or language.
  • The auditor should have a high level of assurance that interference by other programs with the audit program is minimal.
  • The auditor should graduate from college with the basic ability to use audit software.
  • The computer manufacturers should include such a capability on all systems. While the audit software system will appear the same to the auditor, the manufacturer should implement it in a manner most suitable to it.
"

Followed up by the German govt in APS
Related languages
ACL → APS   Influence
ACL → CCAS   Influence
References:
  • Will, H.J. (1972) Will, H.J. Computer-based auditing---Part 1:Man-machine auditing
          in Canadian Chartered Accountant. (1972) Canadian Chartered Accountant. 100, 3 (Feb. 1972),
  • Will, H.J. (1972) Will, H.J. Computer-based auditing--Part II: Comparison of generalized computer audit packages. Canadian Chartered Accountant. (March 1972), 32--44.
          in Canadian Chartered Accountant. (1972) Canadian Chartered Accountant. 100, 3 (Feb. 1972),
  • Will, H.J. (1973) Will, H.J. "Design of a generalized audit command language (ACL)" pp122-142
          in Beckmann, M.; Goos, G. (1973) Beckmann, M.; Goos, G. and H.P. Kuenzi (Eds) Lecture Notes on Economies and Mathematical Systems. Springer-Verlag, Berlin 1973
  • Will, H. J.; Brussel, H. (1974) Will, H. J.; Brussel, H. "ACL - A Conversational Language for Audit Intelligence" pp911-915
          in Rosenfeld, Jack L. (1974) Rosenfeld, Jack L. (Ed.): Information Processing 74, Proceedings of IFIP Congress 74, Stockholm, Sweden, August 5-10, 1974
  • Will, H.J. (1975) Will, H.J. "Audit command language design: A challenge to and opportunity for the profession" pp127-156
          in Will, H.J. (1975) Will, H.J. Ed., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975
  • Sethna, R. (1976) Sethna, R. A blueprint for generalized computer audit systems. C A magazine. 109, 2 (Aug, 1976) , 41-47.
          in Will, H.J. (1975) Will, H.J. Ed., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975
  • Will, H.J. (1976) Will, H.J. ACL as a research tool: Suggestions for behavioral audit research. Proced. Canadian Region of the American Accounting Association. Quebec City, Canada, 1976, pp. 124-133.
          in Will, H.J. (1975) Will, H.J. Ed., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975
  • Will, H.J. (1978) Will, H.J. "Discernible trends and overlooked opportunities in audit software" pp21-45
          in The EDP Auditor. (1978) The EDP Auditor. 6, 2 (Winter 1978)
  • Will, H.J. (1980) Will, H.J. Audit command language (ACL): Consolidated auditor support. Infotech State of the Art Report Computer Audit and Control. Infotech Ltd., Maidenhead, England, 1980, pp. 267-283.
          in The EDP Auditor. (1978) The EDP Auditor. 6, 2 (Winter 1978)
  • Will et al. (1981) Will et al. ACL User Manual. Vancouver, B.C., 1981.
          in The EDP Auditor. (1978) The EDP Auditor. 6, 2 (Winter 1978)
  • Will, H. J. (1983) Will, H. J. "ACL: a language specific for auditors" Abstract DOI
          in [ACM] (1983) [ACM] CACM 26(05) May 1983
  • Glover, S., and M. Romney. (1998) Glover, S., and M. Romney. "The next generation software" pp47-53
          in (1998) Internal Auditor (August 1998)
  • Lanza, R. (1998) Lanza, R. "Take my manual audit please". Journal of Accountancy (June 1998) pp 33-36
          in (1998) Internal Auditor (August 1998)
  • Bierstaker, J. L., P. Burnaby, and J. Thibodeau. (2001) Bierstaker, J. L., P. Burnaby, and J. Thibodeau. "The impact of information technology on the audit process: An assessment of the state of the art and implications for the future" Managerial Auditing Journal 63 (3): 159-164.
          in (1998) Internal Auditor (August 1998)
  • Rezaee, Zabihollah; Sharbatoghlie, Ahmad; Elam, Ri (2002) Rezaee, Zabihollah; Sharbatoghlie, Ahmad; Elam, Rick; McMickle, Peter L; "Continuous auditing: Building automated auditing capability" Auditing; Sarasota; Mar 2002;
          in (1998) Internal Auditor (August 1998)
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