TUTORIAL
Be A Better Auditor. 
You Have The Knowledge. 
We Have The Tools.
VERSION NINE
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IDEA Version Nine
Tutorial
A CaseWare IDEA Document
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Copyright © October 2012 (v9.0) CaseWare IDEA Inc. All rights reserved. This manual and 
the data files are copyrighted with all rights reserved. No part of this publication may be 
reproduced, transmitted, transcribed, stored in any retrieval system or translated into any 
language in any form by any means without the permission of CaseWare IDEA Inc. 
CaseWare IDEA Inc. is a privately held software development and marketing company, with 
offices in Toronto and Ottawa, Canada, related companies in The Netherlands and China, 
and distributor partners serving over 90 countries. CaseWare IDEA Inc. is a subsidiary of 
CaseWare International Inc., the world leader in business-intelligence software for auditors, 
accountants, and systems and financial professionals (www.CaseWare-IDEA.com). IDEA is 
distributed under an exclusive license by CaseWare IDEA Inc., 469 King Street West, 2nd 
Floor, Toronto, CANADA, M5V 1K4. IDEA® is a registered trademark of CaseWare 
International Inc. 
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Contents
Contents
Preface
Preface................................................................................................7
Chapter 1
IDEA Overview..................................................................................9
Desktop Projects..........................................................................................9
IDEA Server Projects...................................................................................10
The Association Between Desktop and IDEA Server Projects......................10
Chapter 2
IDEA Windows and Toolbars.........................................................11
Database Window.....................................................................................11
Properties Window....................................................................................12
IDEAScript Window....................................................................................13
File Explorer Window.................................................................................13
Library Window.........................................................................................14
Fly-Out Windows........................................................................................15
Chapter 3
Getting Started................................................................................17
Introduction...............................................................................................17
Accessing IDEA..........................................................................................17
Selecting a Project......................................................................................17
Connecting to IDEA Server.........................................................................18
Importing a Microsoft Access File...............................................................18
Formatting the Data..................................................................................19
Viewing the Field Statistics.........................................................................21
Selecting a Random Record Sample...........................................................22
Extracting Records.....................................................................................24
Importing a Text File..................................................................................25
Summarizing the Data...............................................................................29
Stratifying the Data....................................................................................31
Viewing the Results Graph.........................................................................33
Creating a Pivot Table................................................................................34
Joining Databases......................................................................................36
Reviewing the History................................................................................37
Using Display All Records Containing.........................................................38
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       IDEA Version Nine Tutorial 
Appending a Virtual Field...........................................................................40
Performing a Record Extraction..................................................................41
Identifying Duplicate Invoices.....................................................................43
Identifying Gaps in an Invoice Number Sequence.......................................43
Performing a Key Value Extraction.............................................................44
Performing a Record Extraction Using an @Function..................................46
Designing a Report....................................................................................48
Creating an Action Field.............................................................................52
Appendix A
Housekeeping..................................................................................55
Backing Up and Restoring Data Files..........................................................55
Deleting Databases....................................................................................56
Deleting Other Files....................................................................................56
Copying Data Files.....................................................................................56
Moving Data Files......................................................................................56
Refreshing the File Explorer........................................................................56
Appendix B
@Functions.......................................................................................57
Index
Index................................................................................................63
Preface
Preface
IDEA (originally an acronym for Interactive Data Extraction and Analysis) provides auditors, 
accountants, and systems and financial professionals with the ability to display, read, analyze, 
manipulate, sample, and extract data from data files from almost any source - mainframe to 
personal computers, including reports printed to a file. IDEA extends your reach by providing unique 
functions and features not found in generic software.
IDEA combines considerable analysis power with an extremely user-friendly Windows environment. 
This versatile tool is useful for any type of file interrogation and allows users to:
Import data from a wide range of file types.
Create custom views of data and reports.
Perform analyses of data, including calculation of comprehensive statistics, gap 
detection, duplicate detection, summaries, and aging.
Perform calculations.
Select samples using several sampling techniques.
Match or compare different files.
Create pivot tables for multi-dimensional analysis.
Automatically generate a complete history that documents the analysis.
Record, create, and edit macros with IDEAScript (a customizable VBA-compatible 
scripting tool) and Visual Script. 
Conduct exception testing of unusual or inconsistent items using simple or 
complex criteria. 
IDEA has built-in @Functions for arithmetic, text, time, and date criteria, including many financial 
@Functions. These @Functions perform operations such as date, arithmetic, financial and statistical 
calculations, and text searches. 
Chapter 
1
IDEA Overview
This tutorial covers the functionality of IDEA and IDEA Server. 
Throughout the tutorial, the above products will be referred to solely as IDEA unless otherwise 
specified. In addition, the images used throughout this tutorial may not necessarily reflect what you 
see on your screen depending on the IDEA product you are using.
There is extensive online help available for all modules, including step-by-step walk-throughs of tasks. 
In order to view the online help, you require Internet Explorer 4.01; however, Internet Explorer 6.0 
or higher is recommended. You may also visit the CaseWare IDEA website at www.CaseWare-
IDEA.com for additional information such as tips and hints, frequently asked questions (FAQs), and 
technical information.
Your feedback is important to us. Send your documentation-related comments to 
IDEADocumentation@caseware.com.
Desktop Projects
It is recommended that the data files for each audit or investigation be stored in separate folders to 
simplify the management and housekeeping of databases and other files associated with the audit 
or investigation.
IDEA uses projects to organize audit files. A project is a sort of IDEA container used to hold a set of 
original files, which make up the data imported from a client, and any files subsequently generated 
through analysis. IDEA allows you to create two types of local Desktop projects: Managed and 
External.
When you first launch IDEA, you will have access to two default Managed projects: Samples and 
Tutorial. The Samples and Tutorial projects contain all the files required to complete the exercises in 
Managed
External
Within C:\Users\Your 
USERID\Documents\My IDEA 
Documents\IDEA Projects
Outside C:\Users\Your 
USERID\Documents\My IDEA 
Documents\IDEA Projects
Can be linked to IDEA Server projects Can be linked to IDEA Server projects
Can point to pre-IDEA Version Nine 
Working Folders 
10        IDEA Version Nine Tutorial 
this guide, the Report Reader for Version Nine Tutorial, and the Advanced Statistical Methods for 
IDEA Version Nine Case Study, as well as the follow along with the examples in the Language 
Browser.
IDEA Server
Projects
While an IDEA Server project is identical in function to a Desktop project, there are several key 
differences between the two:
•     Location: The location of an IDEA Server project is determined by the IDEA Task 
Management Server. 
•     Creation: An IDEA Server project can only be created by an IDEA Server Team Leader.
•     Access: A basic user simply has rights to access projects to which they have been assigned 
by an IDEA Server Team Leader.
The Association
Between Desktop
and IDEA Server
Projects
When linking Desktop and IDEA Server projects, keep the following information in mind:
•     When connecting to IDEA Server, the IDEA Server project that becomes active will become 
linked to the active Desktop project. From then on, every time you work in that Desktop 
project, IDEA will automatically connect to its associated IDEA Server project. 
•     If you change your Desktop project, the connection will change to the IDEA Server project 
associated with it, if a connection was previously made. 
•     If you have a Desktop project and its associated IDEA Server project open and you change 
the IDEA Server project through the Project Properties dialog box, the IDEA Server project 
you link to will become associated with the current Desktop project. 
•     Associations between Desktop projects and IDEA Server projects will always remain as 
defined unless you manually change the association through the Project Properties dialog 
box. 
•     You can have one IDEA Server project associated with several Desktop projects, however, 
you cannot have one Desktop project associated with several IDEA Server projects. 
.
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