ABSTRACT
This chapter examines the use of SAS, which is perhaps one of the most commonly used large scale statistical analysis systems in use. SAS consists of a suite of software programs developed by SAS Software to provide the ability to access, analyze, and report on high volumes of data across a variety of business applications. Because the SAS system is highly structured and strict to data, it is both flexible and trustworthy, and users may manipulate data in almost any format possible. SAS can create outputs in a variety of forms, including Adobe PDF, Microsoft Word, PostScript, Rich Text Format, or as an SAS data set for use in later audit procedures and analyses. SAS enterprise case management is designed for forensic investigation and operation mismanagement, but it can be an effective tool for the internal auditor.
