We assist our clients in implementing ACL, a tool which is used for data extraction, analysis and interrogation. ACL is a powerful data analysis tool that can be used to read, analyse, summarise or report on data. Auditing "through" the computer requires Computer Assisted Audit Techniques (CAAT). ACL, designed as a generalised software to meet audit/inspection needs, is developed by ACL Services Limited in Canada. We also help clients in developing standard templates that may be used for data extraction and interrogation.