1. Using IDEA to Help with Standing Data Migration
Glen Bissett
Internal Audit Manager

2. Overview Data migration Data cleansing Data security
Developing Data Analytics Capacity
Internal Audit Planning
Standing Data
Transaction data

3. Clackmannanshire Council: New Finance System
About the Council:
Smallest in Scotland
Population 52,000
Around 3,500 fte employees
£112m revenue budget
Significant financial challenges
About the project
Long over due
Legacy systems not fit for purpose
Manual paper based procurement in need of modernisation
Cloud based solution TechOne & business process re-engineering

4. Data migration
Standing data – essential for new system to work – supplier and customers
Transaction data – sought to minimise extent of migration through
paying all suppliers any o/s amounts
one debtor transaction only to capture net debt for each in new system
Chart of accounts – completely re- written and mapped for trail balance import

5. Accounts Payable Suppliers Table
Record Numbers
How produced?
Over 53,000 records
6,000 active suppliers
4,000 trade creditors
2,000 others
Standard Accounts Payable supplier listing report
IT run data base analysis excluding suppliers with no recent activity
Suppliers split by type reference

6. IDEA for Data cleansing
Missing data
Duplicated data / one off records
Empty data fields – mandatory data (address / phone number etc)
Empty data fields – useful data (sort code & bank account, address, website etc)
Over 300 duplicated supplier records
One time only suppliers / citizens – not migrated

7. Managing data cleansing
Each payment run
Mailshot to all creditors
Using IDEA file joining to generate weekly list for updating / capturing data
Active in last 24 months
Eliminate duplicates
Suppliers only

8. IDEA for Security Small number of users Excel Spreadsheets
Data only accessed through IDEA programme
Accessible by many
Containing sensitive financial information (bank details)
Information about individuals (data protection act)
Dead individuals (risk of reputational damage)

9. Scottish Government Internal Audit Directorate
Fixing our IDEA set up
What we have now
Single concurrent user
Dongle on network
Problematic
Options going forward
IDEA working
Fits with security environment
Discrete network area for IDEA data and working files

10. Data analytics currently
National Fraud Initiative
Specific business areas
Standing data
Staff / supplier data / pensions and benefits matching
Law of diminishing returns / becoming embedded / routine annual exercise
SPPA
SAAS

11. Developing our capacity
Audit planning
Standing data
Using general ledger data to identify risk areas / non routine transaction streams
Focus on value & risk
Feeder system analysis#
Using numeric stratification to ignore the low value / trivial
Data sharing / NFI / new initiatives to enhance supplier / payee vetting
Embedding / routine data matching and exception reporting

12. Transaction data Accounts Payable Parameters Payroll parameters Value
Type (CHAPS / urgent payments)
Potential duplicates
Working with Accounts Payable Staff / embedding exception reporting
Value
Overtime
Bonuses / special payments
Working with Payroll Staff / embedding exception reporting

13. IDEA training challenges
Frequency of use
Other issues
Worked examples available to learn the basics (importing, stratifying, extracting, sampling)
Overcoming reluctance / encouraging time input
Data matching / file joining
Need for common practice
Need for robust data handling protocols for DPA and GDPR compliance / ISO 27001?

14. Glen Bissett Internal Audit Manager
Any Questions?
Glen Bissett
Internal Audit Manager