ACL (5260/acl003)

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Audit Command Language 

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. Computer-based auditing---Part 1:Man-machine auditing view details
          in Canadian Chartered Accountant. 100, 3 (Feb. 1972), view details
  • Will, H.J. Computer-based auditing--Part II: Comparison of generalized computer audit packages. Canadian Chartered Accountant. (March 1972), 32--44. view details
          in Canadian Chartered Accountant. 100, 3 (Feb. 1972), view details
  • Will, H.J. "Design of a generalized audit command language (ACL)" pp122-142 view details
          in Beckmann, M.; Goos, G. and H.P. Kuenzi (Eds) Lecture Notes on Economies and Mathematical Systems. Springer-Verlag, Berlin 1973 view details
  • Will, H. J.; Brussel, H. "ACL - A Conversational Language for Audit Intelligence" pp911-915 view details
          in Rosenfeld, Jack L. (Ed.): Information Processing 74, Proceedings of IFIP Congress 74, Stockholm, Sweden, August 5-10, 1974 view details
  • Will, H.J. "Audit command language design: A challenge to and opportunity for the profession" pp127-156 view details
          in Will, H.J. Ed., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975 view details
  • Sethna, R. A blueprint for generalized computer audit systems. C A magazine. 109, 2 (Aug, 1976) , 41-47. view details
          in Will, H.J. Ed., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975 view details
  • 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. view details
          in Will, H.J. Ed., Legal and Technical Issues of Computer Auditing. GMD and UEC, St. Augustin, Germany, 1975 view details
  • Will, H.J. "Discernible trends and overlooked opportunities in audit software" pp21-45 view details
          in The EDP Auditor. 6, 2 (Winter 1978) view details
  • 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. view details
          in The EDP Auditor. 6, 2 (Winter 1978) view details
  • Will et al. ACL User Manual. Vancouver, B.C., 1981. view details
          in The EDP Auditor. 6, 2 (Winter 1978) view details
  • Will, H. J. "ACL: a language specific for auditors" view details Abstract: Audit software is essential for accountants. The software should be written to consolidate the audit support functions into a common language for management information systems (MIS). ACL (Audit Command Language) is a prototype language for designing a feasible interactive conversational language for auditing purposes. DOI
          in [ACM] CACM 26(05) May 1983 view details
  • Glover, S., and M. Romney. "The next generation software" pp47-53 view details
          in Internal Auditor (August 1998) view details
  • Lanza, R. "Take my manual audit please". Journal of Accountancy (June 1998) pp 33-36 view details
          in Internal Auditor (August 1998) view details
  • 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. view details
          in Internal Auditor (August 1998) view details
  • Rezaee, Zabihollah; Sharbatoghlie, Ahmad; Elam, Rick; McMickle, Peter L; "Continuous auditing: Building automated auditing capability" Auditing; Sarasota; Mar 2002; view details
          in Internal Auditor (August 1998) view details
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