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【原创】抓住企业生存命脉——掌握企业数据,保持审计独立

2021-06-30 07:46:08

在我们的大多数案例中,数据往往是不友善的,拥有各式各样,数不清楚的格式,有些甚至很难定位是在具体哪个数据库中。而唯一可以将所有不同格式的数据,整齐存储并进行数据分析的只有数据仓库产品。很可惜的是,数据仓库产品非常的昂贵,只有非常小比例的企业有能力使用数据仓库,并且数据仓库中只会存放企业中非常重要、核心的数据,还有其他很大部分的数据并不会存储在数据仓库中。


那这所谓“其他很大部分”的数据如何处理呢?没有这么昂贵的产品是否就无法进行数据分析了呢?如果我们只对一些简单的报表数据进行审计数据分析,势必将影响我们审计结果的准确性,真正的企业风险将被一些美丽的表象所掩盖!

当然,我们可以让信息部同事搞定数据获取的难题,但是这要花费信息部门大量的人力和物理。而信息部门往往已经有繁忙的日程,以及其他各项日常任务,有时,根本无暇顾及到审计部门的需求。这就意味着,我们所需求的数据经常需要几周甚至更长的时间才能得到。即使所有的这一切都能很好地解决,但是审计部门最关键的独立性在各种压力和问题面前,只能选择妥协,除非我们可以独立地核实和理解所有的数据信息。

我们常常会遇到一个问题:在审计工作进行过程中,往往会产生新的数据需求。当我们的审计工作有一个初步的结果时,对问题的理解会进入到另一个层面,这也将导致我们会从更多的方向来找出这个问题的实质,而这也势必需要更多的数据来支持。如果我们依赖信息部来获取数据,每次需要新的数据的时候,都会碰到之前碰到的困难,从而导致我们的数据请求一再地被拖延。审计数据分析的周期被不断地延长,审计的时效性变得非常差。

想象一下,如果我们可以直接获取所有的公司数据,无论数据源是什么,都使用同样的界面导入。没错,这就是Arbutus拥有的功能。

Arbutus的数据导入界面不仅支持Windows和SQL平台,还包括SAP、IBM大型机、iSeries/AS400和Linux数据。通过本地服务器,我们可以获取任何形式的数据。审计部的独立性得到了有效地保障,审计结果也是直接可用的,而我们的审计数据分析也不会受到任何拘束。

——Grant Brodie

Arbutus创始人

英文原文

Data is seldom cooperative, it comes in innumerable formats, and in many/most cases isn’t conveniently located in a Windows accessible database. In many situations the only “easy” organizational data is in the organization’s data warehouse or marts. Sadly, data warehouses are expensive, and so typically contain only the tiniest fraction of the organization’s data for which a compelling business case has been made.

What about the other 99% of the data? When you limit your analysis to the easily available data then you can cripple (or at least limit) the power of your analytics.

Sure, you can get at hard to access data by asking IT to flatten it, but this is a process that can take significant IT time and resources. As well, it has to be fit into IT’s already busy schedule, and compete against other mission critical projects. This can mean your data conversion may be weeks or months away. Even if this all goes well, your auditor’s independence is often compromised, unless you can independently verify or reconcile the data that is provided to other records.

What you might not think about is that a typical analytic project identifies new data requirements as it progresses. You produce one result, and this may change your understanding of the problem. This may lead you in another direction that needs new data. If you rely on IT for your data access, then each time you need additional data it’s a new request, and subject to the same delays. You might not even know if the data exists, or if it does, what it is called; further complicating your request and perhaps delaying delivery. This may result in analytics projects taking months instead of hours, or it may even mean that you can’t get the data by the deadline, so you abandon the (extended) analytic altogether, despite its apparent merits.

Imagine, if you will, that you could directly access all your company’s data, regardless of source, using the same easy interface as for Windows databases. This is exactly what Arbutus offers. Arbutus is proud of our support not only for the Windows and SQL platforms, but also your SAP, IBM mainframe, iSeries/AS400 and Linux data. With native servers on all these platforms, you can seamlessly access virtually any data, right now, and with minimal IT support. Your independence is maintained, your results are available immediately, and your analytics aren’t constrained.

——Grant Brodie

Founder of Arbutus


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