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Data 101: Making Sense of It AllTrevor JonesInternal Audit Manager Intermountain Healthcare
AHIA 31st Annual Conference – August 26-29, 2012 – Philadelphia PAwww.ahia.org
Introduction2
My backgroundMy backgroundWhy data?AssessmentAssessment
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Why use data in planning and fieldwork?
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Why use data in planning and fieldwork?Introduction to data-analysis tools
ExcelExcelAccessACL / IDEA / PicaloACL / IDEA / PicaloToad
Case studiesCase studies
Where does data reside?
Not always with IT
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Not always with IT
Each department
Different systems and databasesDifferent systems and databasesFinancial, Inventory, Clinical, HRAS/400 Oracle SQL ServerAS/400, Oracle, SQL Server
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How do I access data?
Audit Charters grant unrestricted access to all
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Audit Charters grant unrestricted access to all functions, records, property, and personnel
ApprovalsppOwner / data steward must approve access
Open Database Connectivity (ODBC)Open Database Connectivity (ODBC)Driver between database management system and applicationpp
Intro to data analysis tools: how to obtain data
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Pros and Cons – Excel
Excel10
Read/WriteUser friendlyOlder versions ~65K records Newer 1M+Older versions 65K records. Newer 1M+.Pivot tablesNo “live” support; however, most questions/issues easily resolved with Googleresolved with Google
Other auditors = great resourceCannot join tablesEasy manipulation (be careful!)Cost: all auditors should have access at no additional cost to department
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Pros and Cons – Access
Access
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AccessPowerful tool – able to view and importAllows for easier table joinsAllows for easier table joinsNo “live support” but relatively easy to resolve with GoogleUses its own unique syntax for queries (not SQL)Still can’t handle massive databasesCost: most auditors can obtain with little or no additional cost to department
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ACL – Scriptingp g
P-Card analysis
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yWeekendRestaurantsCo ntr codeCountry codeAirline, hotel, rental carDuplicate (same name, merchant, date, amt)Split payment (same name, merchant, date, total amt > $2,000)Even dollar amounts ($50, $100)Unique MCC (drug pharmacy dentist theatre grocery)Unique MCC (drug, pharmacy, dentist, theatre, grocery)Level 3 data (gift, amex, visa, gift card)Accidental purchases (oops, mistake, accident, sorry)
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Pros and Cons – ACL
ACL
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Built-in functionality: duplicate, gap, Benford’s, stratify, classifyV t bl h dl illi f d ith Very stable – handles millions of records with easeExcellent support – if you pay for itJoining tables is very difficultg yScripting offers powerful, automated functionality for continuous auditingH iti t fi ld tHypersensitive to field typesUses proprietary syntax for queries Cost: around $1,500 license fee,
Pros and Cons - Picalo
Very similar to ACL / IDEA
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Very similar to ACL / IDEABuilt-in functions are uniqueLittle support other than user manualLittle support other than user manualCost: free download (at least for now)
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Pros and Cons – Toad
Toad (Oracle / Data Analysts)
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The “Cadillac” of query toolsClaims it “can query any database platform (Oracle, DB2, SQL Server)Easily explore data prior to queryingVery stable – handles millions of records with easeSubstandard product support – “ToadWorld” offers basic user forums
Because SQL is universal query language, less support needed – easily resolve issues with Google or SQL manualresolve issues with Google or SQL manual
Allows for more complex queries, table joinsUses standard SQL syntax“Drag-and-drop” allows beginners to build queries, then modifyDrag and drop allows beginners to build queries, then modifyCost: ~$450 for a single license (TDA)
Quest Software recently purchased by Dell
Summary – Tools y
Tool comparison:
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Tool comparison: http://www.informationactive.com/data/attachments/fraudsoftware.PDF/
Summary – Toad y
Toad not usually classified as “fraud software”
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Toad not usually classified as fraud softwareToad is best way to obtain complete data sets, while Excel and ACL provide best analysisExcel and ACL provide best analysis
http://www.toadworld.com/Portals/0/ToadTechPapers/TDA%20TipsNTricks25.pdf/
Why use data?y
Option to inspect 100% transactions
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Option to inspect 100% transactions
Ability to focus on high risk areas Difficult to always test 100%Difficult to always test 100%Identify outliers immediatelyIdentify statistical trendsIdentify statistical trends
Ability to automate
Why use data? Examplesy p
Employees paying themselves
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Employees paying themselves
Employees adjusting timecards excessively or irregular hour patternsg p
Lost revenue, missing charges (bundle charges)
Duplicate billingDuplicate billing
Analyze statistical patterns in physician billing
Add value increase efficiency of departmentsAdd value, increase efficiency of departmentsP‐Card analysis
How are audit and data related?30
Planning Risk Samples
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Save the Date: August 25-28 2013August 25-28, 2013
32nd Annual Conference Chi ILChicago, IL
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