Why ACL?
People often debate the merits of ACL vs other software products. They are normally discussing ACL vs IDEA, but other products are often mentioned as well. This can include ActiveData, ToppCAATS, SAS, Excel, Access or any number of products. The question thus becomes "Why ACL?"
There is no debating that Excel is by far and away the most utilized program used by auditors today. It has many uses, but it is very limited and has several severe deficeincies when it comes to audit. (Namely the lack of a log and the ease at which data can be changed and manipulated.) It is also a general application spreadsheet. It is intended to be used by virtually anybody and people in virtually every profession use it.
General Audit Software, however, is specialized software intended primarily for auditors and people performing similar functions. Within the General Audit Software umbrella there really are only two names: ACL and IDEA. People who use ACL and IDEA tend to be fiercely loyal to the products which they use and getting an accurate guage of the two products is almost impossible.
I liken the debate between ACL vs IDEA to PC vs Apple. IBM products have become the global standard. If you are looking for a job, you need to know how to use PC compatable software, many programs are not Apple Compliant. Virtually every company that has personal computers uses PC products (heck, even Apple's now use Windows!) IBM/Microsoft have so cornered the market that both Microsoft and Apple have advertising campaigns comparing "PC" vs "Apple." Everybody knows how to use a PC, but not everybody is familiar with Apple Products. Those who are familiar with Apple products are often fanatical supports of Apple's. Many will tell you that they are familiar with both PC's and Apples and that Apple Computers are a lot better than PC's. As they are familiar with both, they know the strengths and weaknesses of both Apples and PC and for whatever reason, they prefer Apples. In reality, the two technologies have been on a covergent evolutionary path for decades. While Apple and IBM/Microsoft products were vastly different products 20 years ago, today there is relatively little difference between the two. Yes, there are differences, but from a casual user's perspective, they are not that great.
ACL and IDEA are somewhat the same. Just about everybody who has used Generalized Audit Software has some experience with ACL. It may have been years ago, but most people start out on ACL. it is the top dog in the GAS arena, with IDEA playing a distant second. People who use IDEA are often more familiar with the strengths and weaknesses of both because they have used both. While ACL and IDEA were vastly different products 20 years ago, the two have learned from one another. If ACL does something good, IDEA will learn from ACL's success and copy it. Similarly, when IDEA does something well, ACL will incorporate those ideas into future versions of it's program. While differences exist, the two products have more in common than they once had.
You cannot go wrong with either ACL or IDEA, if you properly implement them in your company. Both IDEA and ACL are quality products with established track records. Both products, if used properly, can improve your audit efficeincy. Technologically there are differences, but ultimately those differences cancel each other out. There are positives and negatives to both. Which is better a Ford or Chevy? Which is better a PC or Apple? Which is better ACL or IDEA?
That being said, there are four reasons why I believe ACL has a distinct advantage over IDEA.
1) The ACL User Forum: For supported users ACL has one of the more vibrant user communities in the country. There are scores of users (including the likes of David Coderre, Jean-Guy Pitre, Paul Picard, and Porter Broyles) who are always eager to answer your questions. This community has been evolving for close to five years now, but it is an invaluable resource. If you have a question, you can post a question and get numerous solutions to your problem. By getting different perspectives, you can see how different people approach problems and the versatility of ACL. While one approach may not make since to you, another one might. Over the past four years the level of technical expertise among ACL users globally has blossomed significantly. A person who was a top tier user just 2 years ago would be an average user today!
2) ACL User Groups: Two years ago there were only one or two ACL User Groups in the world, today there are scores of them around the world. While the TexasACL User Group is one of the older groups, it is in no way the oldest. These user groups provide a forum for users to learn and share their ideas/problems.
3) Published resources: David Coderre and Rich Lanza have written several books on ACL. Rich Lanza has written a few on IDEA as well, but all of Rich's books (for both ACL/IDEA) are outdated. Additionally, the TexasACL website is an excellent independent resource for people wanting to learn/use ACL.
4) Job Searches: If you are looking to hire somebody with experience in CAATS, you are much more likely to find somebody with a high level of ACL experience before you will find somebody with a high level of IDEA experience. There are simply a lot more ACL users out there than there are IDEA users. Similarly, if you are looking for a job, there are more jobs looking for people with ACL experience than there are people with IDEA experience. Gaining a level of proficeincy with ACL will make you more competitive than gaining the same level of proficeiny with IDEA!
Notice how the four reasons I think ACL is the correct choice have nothing to do with the actual product? It's because I firmly believe that ACL has such a dominance in these area's that it does not matter what technological advantages/disavantages each side posits. IDEA simply cannot compete (at this point) with ACL.