Clarity.

Certainty.
Confidence.

CONTINUOUS
CONTROLS
MONITORING
Support Regulatory Compliance
Improve Cost Management
Drive Operational Performance

Executives today are more challenged than ever to make quick, well-informed decisions
that address increasing business complexity and regulatory requirements. Close examination
risks, potential control breaches, and opportunities for operational improvements.
ACL Continuous Controls Monitoring (CCM) provides this critical insight. Built on
powerful ACL technology, CCM solutions extend best practices in controls compliance
and transactional analysis into core business processes.

SUPPORT FOR SUSTAINABLE

SARBANES-OXLEY 404 COMPLIANCE
Section 404 of the Sarbanes-Oxley Act requires management
certification and external attestation that the internal controls
and procedures underlying financial reporting are effective.
Continuous monitoring of the controls governing financial
transactions provides an increased level of assurance and
confidence to management, auditors, board directors,
shareholders, and other key stakeholders.
ACL CCM solutions automate internal controls testing in

The current business environment continues to exert pressure on

organizations to reduce expenses and inefficiencies while improving

ACL CCM solutions provide an independent control review mechanism to help organizations assure the

of internal controls and support sustainable compliance,

effectiveness of internal controls, reduce operational risks, minimize profit erosion, and mitigate the risk

year after year.

to support the COSO (Committee of Sponsoring Organizations) Enterprise Risk Management Framework,
recognized as the standard for enabling compliance with Section 404 of the Sarbanes-Oxley Act.
CCM solutions identify errors, fraud, and inefficiencies by independently checking and validating
transactions against specified control parameters and business rules. Summary reports, available through
an intuitive browser-based user interface, provide the opportunity to drill down to specific exceptions and
transactions. Management and business process owners receive timely notification of control breaches, can
quickly review quantified exposure of business risk, and investigate and resolve potential problems before
they escalate. As a result, organizations can better support compliance, contain costs, and minimize losses.
ic
teg
Stra

ns
ratio
Ope

ing
ort
Rep

Internal Environment
Objective Setting
Event Identification
Risk Assessment
Risk Response
Control Activities

Supported by ACL
technology

GOOD GOVERNANCE IS GOOD BUSINESS

While regulatory compliance requirements may be the catalyst
to validate controls effectiveness, best practices in corporate
governance are also good business. ACL CCM solutions enable
financial managers to closely review internal controls effectiveness,
and provide immediate opportunities to realize cost savings, reduce
operational risks, and improve business performance.

Control objectives addressed by CCM

analytics across key business processes:
Authorization
Accuracy
Completeness
Validity
Efficiency & Effectiveness
Segregation of Duties
Regulatory Compliance

compliance requirements by enabling organizations to continuously test

the integrity of transactions and rapidly identify and solve control issues
before profit erosion impacts bottom-line performance.

breakdowns an early warning system of compliance

ACL CCM solutions address controls and business challenges within core
financial and operational processes. CCM application modules include:
General Ledger
Order-to-Cash Cycle
Payroll
Purchase-to-Payment Cycle
Purchasing Cards
Travel & Entertainment Expenses

William J. McDonough
Public Company Accounting Oversight Board Chairman

business rules

Identify Control Exceptions

Rapidly analyze unlimited volumes of data,

Test
Transactional Data

with seamless data access and aggregation

from virtually any enterprise application, while
maintaining data integrity

Access Data

Leverage powerful ACL analytics to identify suspicious

activity, errors, segregation of duties issues, and
exceptions that may be hidden within high volumes
General
Ledger

Accounts
Receivable

Accounts
Payable

Payroll

Other

BUSINESS PROCESS AREAS

risk, enabling control weaknesses to be fixed before they

materially impact financial results or are reported externally
Improved fraud detection and reduction of
business risk through identification of control gaps
and weaknesses that can lead to error, abuse, and fraud

of transactions
Receive prompt notification of control breaches,
through an easy-to-use browser-based user interface
Quickly review quantified exposure of business

ACL BUSINESS ASSURANCE

ANALYTICS TECHNOLOGY
With ACL CCM solutions, organizations can continuously

risk, and drill down to specific exceptions and

transactions to resolve potential problems before
they escalate

test and monitor internal controls, embedding audit best

practices into organizations day-to-day business operations.

The flexible nature of ACL CCM solutions also recognizes

They apply automated, pre-defined analytics to critical control

that every organizations controls and operational policies

points, mapped to the COSO framework, within core business

are unique even within common business processes.

process areas. By comparing and analyzing data from multiple

The analytic parameters can be easily fine-tuned by authorized

processes with independent assurance of controls

systems across the enterprise, ACL CCM solutions support

personnel as circumstances change for example, when

effectiveness and transaction integrity across the enterprise

efficient, independent testing of business transactions to

approval limits change, staff take on new or expanded

Sustainable compliance ongoing, automated

identify errors, exceptions, and control weaknesses

responsibilities, or business risk profiles demand more

internal controls testing that provides cost-effective

Management and compliance teams receive timely

frequent testing of key controls. ACL CCM technology

support for compliance programs

notification of control exposures within the enterprise

provides management with an enterprise-wide approach

and gain independent assurance of the integrity of

to controls testing and compliance that is efficient,

transactions underlying financial reporting.

cost-effective, and sustainable.

by auditors; now they will have to be tested and

Monitoring

COSO ENTERPRISE
RISK MANAGEMENT
FRAMEWORK

Timely notification to management of control

Extensibility to multiple end-to-end business

one of the most effective deterrents to fraud.

Information & Communication

against organizations control parameters and

Present Results

Independent testing of controls through the review

minimizing losses, and improving revenue collection

are the first line of defense against misconduct and

mainframe system, or custom-built application,

Benefits of ACL CCM Solutions

In the past, internal controls were merely considered

protection for investors because solid internal controls

any ERP (including SAP, Oracle, and PeopleSoft),

leakage. ACL CCM solutions provide value beyond meeting regulatory

Improvements to efficiency and effectiveness

examined in detail. That process will add an important

Check and validate transactional data from

costs, prevent fraud, safeguard corporate assets, and address revenue

with potential to increase profitability by containing costs,

nce
plia
Com

include the ability to:

mitigate business risk, organizations must formulate strategies to contain

of 100 percent of transactions from any source

of fraud, while meeting increasing regulatory requirements. CCM controls tests have been designed

The key attributes of ACL CCM technology

Auditors

fewer resources, less time, and mounting demands from stakeholders to

through transaction analysis from any source. Organizations

gain independent, comprehensive assurance of the effectiveness

Business Process
Owners

top-line revenue growth. Faced with a dynamic regulatory landscape,

key financial and operational processes across the enterprise

ACL CONTINUOUS CONTROLS MONITORING

Financial
Managers

ACL CCM SOLUTION

of the business transactions underlying financial reporting is needed to uncover unforeseen

Executives today are more challenged than ever to make quick, well-informed decisions
that address increasing business complexity and regulatory requirements. Close examination
risks, potential control breaches, and opportunities for operational improvements.
ACL Continuous Controls Monitoring (CCM) provides this critical insight. Built on
powerful ACL technology, CCM solutions extend best practices in controls compliance
and transactional analysis into core business processes.

SUPPORT FOR SUSTAINABLE

SARBANES-OXLEY 404 COMPLIANCE
Section 404 of the Sarbanes-Oxley Act requires management
certification and external attestation that the internal controls
and procedures underlying financial reporting are effective.
Continuous monitoring of the controls governing financial
transactions provides an increased level of assurance and
confidence to management, auditors, board directors,
shareholders, and other key stakeholders.
ACL CCM solutions automate internal controls testing in

The current business environment continues to exert pressure on

organizations to reduce expenses and inefficiencies while improving

ACL CCM solutions provide an independent control review mechanism to help organizations assure the

of internal controls and support sustainable compliance,

effectiveness of internal controls, reduce operational risks, minimize profit erosion, and mitigate the risk

year after year.

to support the COSO (Committee of Sponsoring Organizations) Enterprise Risk Management Framework,
recognized as the standard for enabling compliance with Section 404 of the Sarbanes-Oxley Act.
CCM solutions identify errors, fraud, and inefficiencies by independently checking and validating
transactions against specified control parameters and business rules. Summary reports, available through
an intuitive browser-based user interface, provide the opportunity to drill down to specific exceptions and
transactions. Management and business process owners receive timely notification of control breaches, can
quickly review quantified exposure of business risk, and investigate and resolve potential problems before
they escalate. As a result, organizations can better support compliance, contain costs, and minimize losses.
ic
teg
Stra

ns
ratio
Ope

ing
ort
Rep

Internal Environment
Objective Setting
Event Identification
Risk Assessment
Risk Response
Control Activities

Supported by ACL
technology

GOOD GOVERNANCE IS GOOD BUSINESS

While regulatory compliance requirements may be the catalyst
to validate controls effectiveness, best practices in corporate
governance are also good business. ACL CCM solutions enable
financial managers to closely review internal controls effectiveness,
and provide immediate opportunities to realize cost savings, reduce
operational risks, and improve business performance.

Control objectives addressed by CCM

analytics across key business processes:
Authorization
Accuracy
Completeness
Validity
Efficiency & Effectiveness
Segregation of Duties
Regulatory Compliance

compliance requirements by enabling organizations to continuously test

the integrity of transactions and rapidly identify and solve control issues
before profit erosion impacts bottom-line performance.

breakdowns an early warning system of compliance

ACL CCM solutions address controls and business challenges within core
financial and operational processes. CCM application modules include:
General Ledger
Order-to-Cash Cycle
Payroll
Purchase-to-Payment Cycle
Purchasing Cards
Travel & Entertainment Expenses

William J. McDonough
Public Company Accounting Oversight Board Chairman

business rules

Identify Control Exceptions

Rapidly analyze unlimited volumes of data,

Test
Transactional Data

with seamless data access and aggregation

from virtually any enterprise application, while
maintaining data integrity

Access Data

Leverage powerful ACL analytics to identify suspicious

activity, errors, segregation of duties issues, and
exceptions that may be hidden within high volumes
General
Ledger

Accounts
Receivable

Accounts
Payable

Payroll

Other

BUSINESS PROCESS AREAS

risk, enabling control weaknesses to be fixed before they

materially impact financial results or are reported externally
Improved fraud detection and reduction of
business risk through identification of control gaps
and weaknesses that can lead to error, abuse, and fraud

of transactions
Receive prompt notification of control breaches,
through an easy-to-use browser-based user interface
Quickly review quantified exposure of business

ACL BUSINESS ASSURANCE

ANALYTICS TECHNOLOGY
With ACL CCM solutions, organizations can continuously

risk, and drill down to specific exceptions and

transactions to resolve potential problems before
they escalate

test and monitor internal controls, embedding audit best

practices into organizations day-to-day business operations.

The flexible nature of ACL CCM solutions also recognizes

They apply automated, pre-defined analytics to critical control

that every organizations controls and operational policies

points, mapped to the COSO framework, within core business

are unique even within common business processes.

process areas. By comparing and analyzing data from multiple

The analytic parameters can be easily fine-tuned by authorized

processes with independent assurance of controls

systems across the enterprise, ACL CCM solutions support

personnel as circumstances change for example, when

effectiveness and transaction integrity across the enterprise

efficient, independent testing of business transactions to

approval limits change, staff take on new or expanded

Sustainable compliance ongoing, automated

identify errors, exceptions, and control weaknesses

responsibilities, or business risk profiles demand more

internal controls testing that provides cost-effective

Management and compliance teams receive timely

frequent testing of key controls. ACL CCM technology

support for compliance programs

notification of control exposures within the enterprise

provides management with an enterprise-wide approach

and gain independent assurance of the integrity of

to controls testing and compliance that is efficient,

transactions underlying financial reporting.

cost-effective, and sustainable.

by auditors; now they will have to be tested and

Monitoring

COSO ENTERPRISE
RISK MANAGEMENT
FRAMEWORK

Timely notification to management of control

Extensibility to multiple end-to-end business

one of the most effective deterrents to fraud.

Information & Communication

against organizations control parameters and

Present Results

Independent testing of controls through the review

minimizing losses, and improving revenue collection

are the first line of defense against misconduct and

mainframe system, or custom-built application,

Benefits of ACL CCM Solutions

In the past, internal controls were merely considered

protection for investors because solid internal controls

any ERP (including SAP, Oracle, and PeopleSoft),

leakage. ACL CCM solutions provide value beyond meeting regulatory

Improvements to efficiency and effectiveness

examined in detail. That process will add an important

Check and validate transactional data from

costs, prevent fraud, safeguard corporate assets, and address revenue

with potential to increase profitability by containing costs,

nce
plia
Com

include the ability to:

mitigate business risk, organizations must formulate strategies to contain

of 100 percent of transactions from any source

of fraud, while meeting increasing regulatory requirements. CCM controls tests have been designed

The key attributes of ACL CCM technology

Auditors

fewer resources, less time, and mounting demands from stakeholders to

through transaction analysis from any source. Organizations

gain independent, comprehensive assurance of the effectiveness

Business Process
Owners

top-line revenue growth. Faced with a dynamic regulatory landscape,

key financial and operational processes across the enterprise

ACL CONTINUOUS CONTROLS MONITORING

Financial
Managers

ACL CCM SOLUTION

of the business transactions underlying financial reporting is needed to uncover unforeseen

Executives today are more challenged than ever to make quick, well-informed decisions
that address increasing business complexity and regulatory requirements. Close examination
risks, potential control breaches, and opportunities for operational improvements.
ACL Continuous Controls Monitoring (CCM) provides this critical insight. Built on
powerful ACL technology, CCM solutions extend best practices in controls compliance
and transactional analysis into core business processes.

SUPPORT FOR SUSTAINABLE

SARBANES-OXLEY 404 COMPLIANCE
Section 404 of the Sarbanes-Oxley Act requires management
certification and external attestation that the internal controls
and procedures underlying financial reporting are effective.
Continuous monitoring of the controls governing financial
transactions provides an increased level of assurance and
confidence to management, auditors, board directors,
shareholders, and other key stakeholders.
ACL CCM solutions automate internal controls testing in

The current business environment continues to exert pressure on

organizations to reduce expenses and inefficiencies while improving

ACL CCM solutions provide an independent control review mechanism to help organizations assure the

of internal controls and support sustainable compliance,

effectiveness of internal controls, reduce operational risks, minimize profit erosion, and mitigate the risk

year after year.

to support the COSO (Committee of Sponsoring Organizations) Enterprise Risk Management Framework,
recognized as the standard for enabling compliance with Section 404 of the Sarbanes-Oxley Act.
CCM solutions identify errors, fraud, and inefficiencies by independently checking and validating
transactions against specified control parameters and business rules. Summary reports, available through
an intuitive browser-based user interface, provide the opportunity to drill down to specific exceptions and
transactions. Management and business process owners receive timely notification of control breaches, can
quickly review quantified exposure of business risk, and investigate and resolve potential problems before
they escalate. As a result, organizations can better support compliance, contain costs, and minimize losses.
ic
teg
Stra

ns
ratio
Ope

ing
ort
Rep

Internal Environment
Objective Setting
Event Identification
Risk Assessment
Risk Response
Control Activities

Supported by ACL
technology

GOOD GOVERNANCE IS GOOD BUSINESS

While regulatory compliance requirements may be the catalyst
to validate controls effectiveness, best practices in corporate
governance are also good business. ACL CCM solutions enable
financial managers to closely review internal controls effectiveness,
and provide immediate opportunities to realize cost savings, reduce
operational risks, and improve business performance.

Control objectives addressed by CCM

analytics across key business processes:
Authorization
Accuracy
Completeness
Validity
Efficiency & Effectiveness
Segregation of Duties
Regulatory Compliance

compliance requirements by enabling organizations to continuously test

the integrity of transactions and rapidly identify and solve control issues
before profit erosion impacts bottom-line performance.

breakdowns an early warning system of compliance

ACL CCM solutions address controls and business challenges within core
financial and operational processes. CCM application modules include:
General Ledger
Order-to-Cash Cycle
Payroll
Purchase-to-Payment Cycle
Purchasing Cards
Travel & Entertainment Expenses

William J. McDonough
Public Company Accounting Oversight Board Chairman

business rules

Identify Control Exceptions

Rapidly analyze unlimited volumes of data,

Test
Transactional Data

with seamless data access and aggregation

from virtually any enterprise application, while
maintaining data integrity

Access Data

Leverage powerful ACL analytics to identify suspicious

activity, errors, segregation of duties issues, and
exceptions that may be hidden within high volumes
General
Ledger

Accounts
Receivable

Accounts
Payable

Payroll

Other

BUSINESS PROCESS AREAS

risk, enabling control weaknesses to be fixed before they

materially impact financial results or are reported externally
Improved fraud detection and reduction of
business risk through identification of control gaps
and weaknesses that can lead to error, abuse, and fraud

of transactions
Receive prompt notification of control breaches,
through an easy-to-use browser-based user interface
Quickly review quantified exposure of business

ACL BUSINESS ASSURANCE

ANALYTICS TECHNOLOGY
With ACL CCM solutions, organizations can continuously

risk, and drill down to specific exceptions and

transactions to resolve potential problems before
they escalate

test and monitor internal controls, embedding audit best

practices into organizations day-to-day business operations.

The flexible nature of ACL CCM solutions also recognizes

They apply automated, pre-defined analytics to critical control

that every organizations controls and operational policies

points, mapped to the COSO framework, within core business

are unique even within common business processes.

process areas. By comparing and analyzing data from multiple

The analytic parameters can be easily fine-tuned by authorized

processes with independent assurance of controls

systems across the enterprise, ACL CCM solutions support

personnel as circumstances change for example, when

effectiveness and transaction integrity across the enterprise

efficient, independent testing of business transactions to

approval limits change, staff take on new or expanded

Sustainable compliance ongoing, automated

identify errors, exceptions, and control weaknesses

responsibilities, or business risk profiles demand more

internal controls testing that provides cost-effective

Management and compliance teams receive timely

frequent testing of key controls. ACL CCM technology

support for compliance programs

notification of control exposures within the enterprise

provides management with an enterprise-wide approach

and gain independent assurance of the integrity of

to controls testing and compliance that is efficient,

transactions underlying financial reporting.

cost-effective, and sustainable.

by auditors; now they will have to be tested and

Monitoring

COSO ENTERPRISE
RISK MANAGEMENT
FRAMEWORK

Timely notification to management of control

Extensibility to multiple end-to-end business

one of the most effective deterrents to fraud.

Information & Communication

against organizations control parameters and

Present Results

Independent testing of controls through the review

minimizing losses, and improving revenue collection

are the first line of defense against misconduct and

mainframe system, or custom-built application,

Benefits of ACL CCM Solutions

In the past, internal controls were merely considered

protection for investors because solid internal controls

any ERP (including SAP, Oracle, and PeopleSoft),

leakage. ACL CCM solutions provide value beyond meeting regulatory

Improvements to efficiency and effectiveness

examined in detail. That process will add an important

Check and validate transactional data from

costs, prevent fraud, safeguard corporate assets, and address revenue

with potential to increase profitability by containing costs,

nce
plia
Com

include the ability to:

mitigate business risk, organizations must formulate strategies to contain

of 100 percent of transactions from any source

of fraud, while meeting increasing regulatory requirements. CCM controls tests have been designed

The key attributes of ACL CCM technology

Auditors

fewer resources, less time, and mounting demands from stakeholders to

through transaction analysis from any source. Organizations

gain independent, comprehensive assurance of the effectiveness

Business Process
Owners

top-line revenue growth. Faced with a dynamic regulatory landscape,

key financial and operational processes across the enterprise

ACL CONTINUOUS CONTROLS MONITORING

Financial
Managers

ACL CCM SOLUTION

of the business transactions underlying financial reporting is needed to uncover unforeseen

The value of continuously monitoring and auditing controls has been discussed

Enterprise Solutions for Controls Monitoring

and experimented with for a considerable time, but two factors are now helping it

ACL Continuous Controls Monitoring solutions address controls and business challenges within core financial and operational processes

to become standard practice. Specifically, enhanced computer technologies and the

modules to gain immediate and comprehensive insight into control exposures across the enterprise. The ACL CCM product suite addresses

that represent significant areas of potential business risk. The extensible CCM framework allows organizations to easily add application
the following core business processes:

impact of legislative changes such as the Sarbanes-Oxley Act are serving to facilitate
and accelerate the use of continuous monitoring approaches.

The Honorable David M. Walker,
Comptroller General of the United States and
Chair of the Center for Continuous Auditing Advisory Board

THE NEED FOR CONTINUOUS CONTROLS MONITORING

Today the need for continuous monitoring of controls is more critical than ever.
Financial managers face challenges that include the need to manage regulatory
compliance, reduce financial process costs, improve revenue assurance processes,
oversee outsourcing arrangements, and monitor cross-organizational business processes.

General Ledger

Order-to-Cash Cycle

Payroll

Purchase-to-Payment Cycle

Purchasing Cards

Travel & Entertainment Expenses

Clarity.
Certainty.
Confidence.

All these point to the need to refocus on financial controls in business transactions.
Typically organizations implement a range of controls to detect and prevent significant
errors, fraud, or inefficiency. However, in reality, no controls system is entirely effective.
Manual controls break down as transaction volumes increase. The pressures of growing
workloads and increasing business complexity can make it operationally expedient to
circumvent controls. Controls available in enterprise applications may be overlooked or
simply not implemented due to time, cost, and efficiency. Organizations are exposed to
potential financial loss while management and audit run the risk of failing to maintain
effective internal controls and meet the requirements of regulatory compliance initiatives
(e.g. Sarbanes-Oxley Section 404). While data analysis technologies have been used
successfully by internal audit to assess internal controls and identify transaction errors
and exceptions, such reviews frequently take place long after the transactions have

ABOUT ACL

occurred, limiting managements ability to take timely and corrective action.

The increasing costs of external audits and compliance reviews are pressuring organizations

ACL Services Ltd. is the leading global provider of Business Assurance Analytics to financial

to find a cost-effective, reliable, and sustainable means of validating controls performance.

executives, compliance professionals, and auditors. Combining market-leading data analysis

There is an identified need for technology solutions that can automate the independent

software and professional services expertise, ACL solutions give organizations confidence in the

and continuous testing and monitoring of controls.

accuracy and integrity of the transactions and the effectiveness of the internal controls underlying
increasingly complex business operations. Since 1987, ACLs proven technology has enabled financial
decision-makers to assure controls compliance, reduce risk, detect fraud, minimize losses, enhance
profitability, and achieve fast payback.

Companies should not reinvent the wheel for SOX compliance . . . but rather
make new technology investments to automate key parts of the process

ACL delivers its solutions in more than 130 countries through a global network of ACL offices and

for repeatability, sustainability, and cost effectiveness . . . Key technologies

channel partners. Our customers include 70 percent of the Fortune 500 companies and over two-thirds

can reduce the cost of SOX compliance upwards of 25 percent, as compliance

has been a mostly manual, people-intensive process.
AMR Research Decisions 2005

ACL Headquarters
T +1 604 669 4225
F +1 604 669 3557
info@acl.com
acl.com

of the Global 500, as well as hundreds of national, state, and local governments, and the Big Four
public accounting firms.

2006 ACL Services Ltd.

CCM/B/E/230206
Printed in Canada
ACL, the ACL logo, the ACL logo with the text Data you can trust. Results you can see., and Audit Command Language are trademarks or registered trademarks of ACL Services Ltd.
All other trademarks are the property of their respective owners.

CONTINUOUS
CONTROLS
MONITORING
Support Regulatory Compliance
Improve Cost Management
Drive Operational Performance

The value of continuously monitoring and auditing controls has been discussed

Enterprise Solutions for Controls Monitoring

and experimented with for a considerable time, but two factors are now helping it

ACL Continuous Controls Monitoring solutions address controls and business challenges within core financial and operational processes

to become standard practice. Specifically, enhanced computer technologies and the

modules to gain immediate and comprehensive insight into control exposures across the enterprise. The ACL CCM product suite addresses

that represent significant areas of potential business risk. The extensible CCM framework allows organizations to easily add application
the following core business processes:

impact of legislative changes such as the Sarbanes-Oxley Act are serving to facilitate
and accelerate the use of continuous monitoring approaches.

The Honorable David M. Walker,
Comptroller General of the United States and
Chair of the Center for Continuous Auditing Advisory Board

THE NEED FOR CONTINUOUS CONTROLS MONITORING

Today the need for continuous monitoring of controls is more critical than ever.
Financial managers face challenges that include the need to manage regulatory
compliance, reduce financial process costs, improve revenue assurance processes,
oversee outsourcing arrangements, and monitor cross-organizational business processes.

General Ledger

Order-to-Cash Cycle

Payroll

Purchase-to-Payment Cycle

Purchasing Cards

Travel & Entertainment Expenses

Clarity.
Certainty.
Confidence.

All these point to the need to refocus on financial controls in business transactions.
Typically organizations implement a range of controls to detect and prevent significant
errors, fraud, or inefficiency. However, in reality, no controls system is entirely effective.
Manual controls break down as transaction volumes increase. The pressures of growing
workloads and increasing business complexity can make it operationally expedient to
circumvent controls. Controls available in enterprise applications may be overlooked or
simply not implemented due to time, cost, and efficiency. Organizations are exposed to
potential financial loss while management and audit run the risk of failing to maintain
effective internal controls and meet the requirements of regulatory compliance initiatives
(e.g. Sarbanes-Oxley Section 404). While data analysis technologies have been used
successfully by internal audit to assess internal controls and identify transaction errors
and exceptions, such reviews frequently take place long after the transactions have

ABOUT ACL

occurred, limiting managements ability to take timely and corrective action.

The increasing costs of external audits and compliance reviews are pressuring organizations

ACL Services Ltd. is the leading global provider of Business Assurance Analytics to financial

to find a cost-effective, reliable, and sustainable means of validating controls performance.

executives, compliance professionals, and auditors. Combining market-leading data analysis

There is an identified need for technology solutions that can automate the independent

software and professional services expertise, ACL solutions give organizations confidence in the

and continuous testing and monitoring of controls.

accuracy and integrity of the transactions and the effectiveness of the internal controls underlying
increasingly complex business operations. Since 1987, ACLs proven technology has enabled financial
decision-makers to assure controls compliance, reduce risk, detect fraud, minimize losses, enhance
profitability, and achieve fast payback.

Companies should not reinvent the wheel for SOX compliance . . . but rather
make new technology investments to automate key parts of the process

ACL delivers its solutions in more than 130 countries through a global network of ACL offices and

for repeatability, sustainability, and cost effectiveness . . . Key technologies

channel partners. Our customers include 70 percent of the Fortune 500 companies and over two-thirds

can reduce the cost of SOX compliance upwards of 25 percent, as compliance

has been a mostly manual, people-intensive process.
AMR Research Decisions 2005

ACL Headquarters
T +1 604 669 4225
F +1 604 669 3557
info@acl.com
acl.com

of the Global 500, as well as hundreds of national, state, and local governments, and the Big Four
public accounting firms.

2006 ACL Services Ltd.

CCM/B/E/230206
Printed in Canada
ACL, the ACL logo, the ACL logo with the text Data you can trust. Results you can see., and Audit Command Language are trademarks or registered trademarks of ACL Services Ltd.
All other trademarks are the property of their respective owners.

CONTINUOUS
CONTROLS
MONITORING
Support Regulatory Compliance
Improve Cost Management
Drive Operational Performance