Audit Command Language (ACL) is an industry-standard computer-assisted audit tool developed by ACL Services Ltd. It enables auditors to analyze large volumes of data in various formats to detect anomalies that may indicate fraud, weak controls, or other areas of concern. The company offers a range of data-analytics software for audit, risk-management, and compliance professionals.
An embedded audit facility is a computer-assisted audit technique that integrates audit programs and additional data into a client's computerized accounting system to enable continuous auditing.
