ESKORT Computer Audit (SESAM)
With more and more accounting data now available in electronic form there is an increasing need to provide all auditors with a computer-audit tool. ESKORT Computer Audit (also known as SESAM), is a sophisticated data import, conversion and analysis tool designed by tax auditors specifically for use within the area of audit. SESAM is rapidly gaining recognition by auditors around the world as the ideal tool for widespread computer-audit use - especially for the actual analysis work, where there is a serious lack of IT support.
SESAM consists of two independent modules, Sesam Conversion for the import and conversion of data from the taxpayer's accounting system, and Sesam Analysis for the analysis of data.
Sesam Conversion is an efficient tool for importing data from accounting systems. It supports the import of data from a wide range of accounting packages and data file formats without having to resort to complex macro programming. This ability to import a range of file formats makes it easier for taxpayers to provide accounting data in an electronic form. SESAM also supports processes such as automatic interpretation of debits, credits and decimals, file joining and merging, data cleansing, file concatenation and character/symbol conversion. With its high level of automation, SESAM-supported conversion reduces the risk of conversion errors and minimizes the time required for data conversion.
Sesam Analysis is a modern, easy to use tool for analyzing various types of accounting data - for example the general ledger, purchase ledger, sales ledger, salary system and inventory system. Modern company accounts are multi-dimensional and the design of SESAM supports the analysis of accounting data based on these dimensions. With a simple "point and click" via SESAM’s intuitive Windows-based interface data can be viewed and analyzed in any specified dimension.
With Sesam Analysis auditors have easy access to all analysis functions through one main screen. From here they can quickly browse, search, group, stratify and classify accounting data. Furthermore, filtration facilities can quickly select certain transactions based on specified criteria. In addition to selecting transactions of particular interest, Sesam Analysis can select a random sample. Standard statistics can also be produced from the accounting nformation.
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| ESKORT Computer Audit (SESAM).pdf | 312.85 KB |