10/4/2024

ACCOUNTING
ANALYTICS
Course code: 201123

PHÂN TÍCH DỮ LIỆU là việc vận

dụng các công cụ của CNTT để tập
hợp dữ liệu kế toán, tài chính theo
yêu cầu cung cấp thông tin nhằm hỗ
trợ việc ra quyết định dưới dạng trực
quan hóa.

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“Mục tiêu của môn học này nhằm cung cấp cho sinh
viên các kỹ năng phân tích dữ liệu kế toán từ đó giúp
sinh viên giải quyết các vấn đề liên quan đến kế toán.”

“Thông qua môn học này, sinh viên sẽ biết các phương pháp
phân tích dữ liệu khác nhau và cách áp dụng các phương
pháp này vào việc xử lý các vấn đề liên quan.”

MỤC TIÊU MÔN HỌC

❖ Hiểu được khái niệm, vai trò, chức năng và

các bước phân tích dữ liệu
❖ Thực hiện tổ chức cơ sở dữ liệu để thu thập
dữ liệu phân tích.
❖ Sử dụng các lện, hàm khác nhau để truy vấn
và kết xuất dữ liệu phân tích.
❖ Ứng dụng các phần mềm để vận dụng vào C E R T I F I C AT E

công việc phần tích dữ liệu.

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01 CHAPTER 1
MỤC LỤC DATA ANALYTICS FOR ACCOUNTING AND BUSINESS

02 CHAPTER 2
PREPARING FOR DATA ANALYTICS

03 CHAPTER 3
PERFORMING THE TEST PLAN AND ANALYZING THE
RESULTS

04 CHAPTER 4
COMMUNICATING RESULTS AND VISUALIZATIONS

05 CHAPTER 5
MỤC LỤC THE MODERN AUDIT AND CONTINUOUS AUDITING

06 CHAPTER 6
AUDIT DATA ANALYTICS

07 CHAPTER 7
DATA ANALYTICS IN MANAGERIAL ACCOUNTING

08 CHAPTER 8
FINANCIAL STATEMENT ANALYTICS

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CHAPTER 1

DATA
ANALYTICS FOR
ACCOUNTING
AND BUSINESS

MỤC TIÊU
CHƯƠNG 1. Tổng quan về phân tích dữ liệu
2. Xác định các bước phân tích dữ liệu ảnh hưởng đến
doanh nghiệp.
3. Mối liên hệ giữa phân tích dữ liệu và kế toán
4. Xác định các bước trong quy trình phân tích dữ liệu.
5. Xác định các kỹ năng phân tích dữ liệu mà kế toán
viên cần có
6. Mô hình IMPACT

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DATA ANALYTICS
DATA ANALYTICS – BIG DATA

Data Analytics is the process of evaluating data with the

purpose of drawing conclusions to address business
questions. Effective Data Analytics provides a way to
search through large structured and unstructured data to
identify unknown patterns or relationships.

Big Data refers to datasets which are too large and

complex to be analysed traditionally.

DATA ANALYTICS

DATA ANLYTICS AIMS

Transform raw data into
knowledge to create VELOCITY VERACITY
value. Tốc độ xử lý dữ liệu Chất lượng của dữ liệu

VOLUME VARIETY
The sheer size of the Số lượng loại dữ liệu
dataset

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HOW DATA
ANALYTICS In PWC’s 18th Annual Global CEO Survey,

AFFECTS Of CEO’s say they find it important to champion digital

BUSINESS 86% technologies and emphasize a clear vision of using

technology for a competitive advantage.

85% Of CEO’s say they put a high value on Data Analytics

1400 Leader from digital business in the Digital IQ Survey
say, the area of investment that tops CEOs’ list of
priorities is business analytics.

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HOW DATA
ANALYTICS ➢ Data Analytics could very much transform the manner in
AFFECTS which companies run their businesses in the near future
BUSINESS because the real value of data comes from Data Analytics.
➢ With a wealth of data on their hands, companies use Data
Analytics to discover the various buying patterns of their
customers, investigate anomalies that were not anticipated,
forecast future possibilities, and so on.

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HOW DATA
AUDITING
ANALYTICS
AFFECTS ➢ Data analytics will enhance audit quality
➢ Data analytics enables enhanced audits, expanded services,
ACCOUNTING
and added value to clients.
➢ Audits will not only yield important findings from a financial
perspective, but also information that can help companies
refine processes, improve efficiency and anticipate future
problems

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HOW DATA
ANALYTICS TAX

AFFECTS ➢ Tax strategy and planning

➢ Understanding of tax consequences of international
ACCOUNTING
transactions, investment, mergers and acquisitions
➢ Better organisation of tax tables and other tax data

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HOW DATA
ANALYTICS MANAGEMENT ACCOUNTING

AFFECTS 1. Receive question from management

ACCOUNTING 2. Find data to address those questions
3. Analyze the data
4. Report the results to management to aid in their decision
making.

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HOW DATA
ANALYTICS FINANCIAL REPORTING AND
FINANCIAL STATEMENT ANALYSIS
AFFECTS
ACCOUNTING ➢ Better estimates of collectability, write-downs, etc.
➢ Managers can better understand the business environment
through social media
➢ Identify risks and opportunities through analysis of Internet
searches

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THE DATA ANALYTICS PROCESS USING

THE IMPACT CYCLE

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Identify the steps in the data analytics process

Identify the
1. Identify the questions questions

2. Master the data Track

outcomes
Master the
data

3. Perform the test plan

4. Address and refine results
Communica Perform
5. Communicate insights te insights test plan

Address
6. Track outcomes and refine
results

The IMPACT Cycle

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STEP 1: Identify the question

Understand the business problems that need to be addressed.

• Are employees circumventing internal controls over payments?
• Are there any suspicious travel and entertainment expenses?
• How can we increase the amount of add-on sales of additional goods to our customers?
Are our customers paying us in a timely manner?
• How can we find transactions that are risky in terms of accounting issues?

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STEP 2: Master the Data

Know what data are available and how they relate to the problem.
• Internal ERP systems
• External networks and data warehouses
• Data dictionaries
• Extraction, transformation, and loading
• Data validation and completeness
• Data normalisation
• Data preparation and scrubbing

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STEP 3: Perform the Test plan

Select an appropriate model to find a target variable.

• Classification
• Regression
• Similarity matching
• Clustering
• Co-occurrence grouping
• Profiling

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STEP 4: Address define results

Identify issues with the analyses, possible issues,

and refine the model
• Ask further questions
• Explore the data
• Rerun analyses

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STEP 5: Communicate Insights

Communicate effectively using clear language and

visualisations:
• Dashboards
• Static reports
• Summaries

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STEP 6: Track Outcomes

Follow up on the results of the analysis.

• How frequently should the analysis be
performed?
• Have the analytics changed?
• What are the trends?

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Analytical skills for accountants need:

Accountants need to be able to:

• Articulate business problems.
• Communicate with data
scientists.
• Draw appropriate conclusions.
• Present results in an accessible
manner.
• Develop an analytics mindset.

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Analytical skills for accountants need:

As well as be comfortable with:
• Data scrubbing and data preparation
• Data quality
• Descriptive data analysis
• Data analysis through data
manipulation
• Define and address problems
through statistical analysis
• Data visualisation and data reporting

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Data Analytics Tools

• MS Excel – Pivot Table/Goal-

seek/Solver/Scenario
Analysis/Forecast/Querry
• SPSS / Eviews / Stata
• BI Tools / Power BI
• FineReport / Tableau
• R - Python

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THANK YOU

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