{"id":176861,"date":"2024-01-30T23:56:13","date_gmt":"2024-01-30T22:56:13","guid":{"rendered":"https:\/\/datascientest.com\/en\/?p=176861"},"modified":"2024-01-19T10:25:27","modified_gmt":"2024-01-19T09:25:27","slug":"power-bi-in-audit-how-is-power-bi-is-redefining-auditing-practices","status":"publish","type":"post","link":"https:\/\/datascientest.com\/en\/power-bi-in-audit-how-is-power-bi-is-redefining-auditing-practices","title":{"rendered":"Power BI in Audit: How is Power BI is redefining auditing practices?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"176861\" class=\"elementor elementor-176861\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77e02cd e-flex e-con-boxed e-con\" data-id=\"77e02cd\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e818614 elementor-widget elementor-widget-heading\" data-id=\"e818614\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">After depicting <a href=\"https:\/\/datascientest.com\/microsoft-power-bi-au-service-de-la-fonction-finance\">the digital transformation of the finance function<\/a> and <a href=\"https:\/\/datascientest.com\/microsoft-power-bi-au-service-des-cabinets-dexpertise-comptable\">that of public accounting firms<\/a>, in this article we will attempt to identify the benefits of a Business Intelligence tool for the auditing profession. The main objective here is to understand how acculturation to a tool like <a href=\"https:\/\/datascientest.com\/power-bi-pour-les-nuls\">Microsoft Power BI<\/a> redefines auditors' practices within a computerized environment. With this in mind, a 4-step approach will be proposed.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fab1d06 e-flex e-con-boxed e-con\" data-id=\"fab1d06\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b327dfe elementor-widget elementor-widget-text-editor\" data-id=\"b327dfe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>As a reminder, the term &#8220;<a href=\"https:\/\/datascientest.com\/en\/power-bi-microsofts-business-intelligence-solution\">Business Intelligence<\/a>&#8221; first appeared in 1958[1]. It can be defined as &#8220;the technological process of analyzing data and presenting information to help business end-users make informed decisions&#8221;[2].<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c7bda4 e-flex e-con-boxed e-con\" data-id=\"1c7bda4\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2916ee6 elementor-widget elementor-widget-heading\" data-id=\"2916ee6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The auditor and Big Data<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-246588d elementor-widget elementor-widget-text-editor\" data-id=\"246588d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The ongoing digital revolution is affecting our entire economy. The auditing sector has not been spared by the digital transformation of its businesses.<\/p><p><a href=\"https:\/\/datascientest.com\/en\/big-data-training-everything-you-need-to-know\">While the term &#8220;Big Data&#8221; was first used in 1997 by two NASA researchers[3],<\/a> it has since come to refer to the exponential volume of data available and produced around the world, as illustrated in the figure below:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd362e elementor-widget elementor-widget-image\" data-id=\"7bd362e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/datascientest.com\/wp-content\/uploads\/2023\/02\/image4-2.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><a href=\"https:\/\/www.deboecksuperieur.com\/ouvrage\/9782807331433-intelligence-artificielle\">Figure 1: The big data phenomenon<\/a><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fda9f54 elementor-widget elementor-widget-text-editor\" data-id=\"fda9f54\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/datascientest.com\/en\/the-evolution-of-data-insights-data-science-vs-business-intelligence-in-the-big-data-era\">The term &#8220;Big Data&#8221;<\/a> thus corresponds to a very large volume of structured and unstructured data. The latter exist in many forms, and have characteristics initially derived from the &#8220;3Vs[4]&#8221;, subsequently extended[5] :<\/p><ul><li>the Volume of data to be processed, which is constantly increasing as a result of the growing digitization of the economy;<\/li><li>The speed required to produce an appropriate response in a timely fashion;<\/li><li>Variety of information, which may be structured or unstructured (with no predefined format);<br \/>the Veracity of the data, to minimize biases linked to a possible lack of reliability;<\/li><li>or the <strong>Added Value obtained<\/strong> by exploiting the data to achieve the objectives set beforehand.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c686728 elementor-widget elementor-widget-text-editor\" data-id=\"c686728\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/datascientest.com\/en\/big-data-definition-technologies-uses-and-training\">Data alone represents the digital transformation of organizations.<\/a> The auditor must adapt his working methods to take into account the data generated by the information system.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed652bb e-flex e-con-boxed e-con\" data-id=\"ed652bb\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9452ee elementor-widget elementor-widget-heading\" data-id=\"b9452ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The information system (IS) as a data provider<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99d22c9 elementor-widget elementor-widget-text-editor\" data-id=\"99d22c9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>According to Robert Reix, <strong>an IS is defined as &#8220;an organized set of resources<\/strong> (&#8230;) enabling information to be acquired, processed, stored and communicated[6]&#8221;. It comprises both a technical structure (the technologies used) and an organizational structure (the people who use these technologies).<\/p><p>The information system represents a key challenge for the <strong>modern auditor,<\/strong> as it centralizes raw data (inputs) from various sources, before making them available in the form of results (output):<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab550b1 elementor-widget elementor-widget-image\" data-id=\"ab550b1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/datascientest.com\/wp-content\/uploads\/2023\/02\/image1-2.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Figure 2: Information system components (Rivard, 2013)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98472d5 elementor-widget elementor-widget-text-editor\" data-id=\"98472d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The<strong> rapid and continuous development of computerization<\/strong> in recent years has made companies of all sizes and in all sectors increasingly dependent on their information systems. By relying on the latter,<a href=\"https:\/\/datascientest.com\/en\/optimizing-financial-insights-with-microsoft-power-bi-finance\"> BI tools enable auditors<\/a> to exploit several types of data generated by the organization: accounting, financial, commercial, etc. It&#8217;s all a question of understanding how the auditor can <a href=\"https:\/\/datascientest.com\/en\/unlocking-insights-power-bi-sample-reports\">convert these data into business intelligence.<\/a><\/p><p>The key, however, is to understand how the auditor can convert the available data into information in order to carry out his or her analyses.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-140cabf e-flex e-con-boxed e-con\" data-id=\"140cabf\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f8dea8 elementor-widget elementor-widget-heading\" data-id=\"1f8dea8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The decision-making information chain, or converting data into information<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c76bc elementor-widget elementor-widget-text-editor\" data-id=\"d1c76bc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"text-align: left;\">The 4 stages of the <a href=\"https:\/\/datascientest.com\/en\/synergies-unveiled-the-dynamic-intersection-of-data-science-and-finance\">decision-making information chain<\/a> for the auditor can be defined as follows:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0361e99 elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"0361e99\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-sscn{background-color:#6200c9;border-color:inherit;color:#ffffff;text-align:left;vertical-align:top}\n.tg .tg-42s4{border-color:inherit;color:#6200c9;text-align:left;vertical-align:top}\n.tg .tg-0pky{border-color:inherit;text-align:left;vertical-align:top}\n<\/style>\n<table class=\"tg\">\n<thead>\n  <tr>\n    <th class=\"tg-sscn\">Steps<\/th>\n    <th class=\"tg-sscn\">Definitions<\/th>\n  <\/tr>\n<\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-42s4\">Feeding<\/td>\n    <td class=\"tg-0pky\">The first phase of the decision-making process involves collecting raw data. This phase is made possible through an \"ETL\" (Extract, Transform, Load) to deal with the disparity of existing formats.<\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-42s4\">Modeling<\/td>\n    <td class=\"tg-0pky\">The modeling phase structures the centralized raw data within the <a href=\"https:\/\/datascientest.com\/en\/data-warehouse-2\">Datawarehouse<\/a>, making it available for reporting.<\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-42s4\">Reporting<\/td>\n    <td class=\"tg-0pky\">During reporting, reprocessed data is distributed to different recipients in the form of reports, statistics, dashboards, etc. This phase is also called <a href=\"https:\/\/datascientest.com\/en\/dataviz-definition-objectives-and-uses\">DataViz<\/a> (Data visualization).<\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-42s4\">Analysis<\/td>\n    <td class=\"tg-0pky\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Finally, the analysis phase involves leveraging the provided information to draw conclusions.<\/span><\/td>\n  <\/tr>\n<\/tbody>\n<\/table>\n<figcaption>\n<center>Table 1: The different stages of the decision-making information chain<\/center>\n<\/figcaption>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7b9ea6 elementor-widget elementor-widget-text-editor\" data-id=\"e7b9ea6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The process of the auditor&#8217;s exploitation of the organization&#8217;s raw data can ultimately be illustrated by the following figure:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72a26b2 elementor-widget elementor-widget-image\" data-id=\"72a26b2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/datascientest.com\/wp-content\/uploads\/2023\/02\/image6-1.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><a href=\"https:\/\/blogdigital.beijaflore.com\/\">Figure 3: The decision-making information chain<\/a>.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce8128b elementor-widget elementor-widget-text-editor\" data-id=\"ce8128b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It should be noted that all the steps described above can be managed using a Business Intelligence tool. Among the tools on the market, the Compagnie R\u00e9gionale des Commissaires aux Comptes (CRCC) de Paris identified Microsoft Power BI in 2021, as &#8220;a powerful vector for the acculturation of professionals to data analysis and data-driven auditing[7]&#8221;.<\/p><p>Using data from an <a href=\"https:\/\/datascientest.com\/en\/xplenty-the-key-points-of-this-data-integration-system\">organization&#8217;s information system,<\/a> Power BI represents a revolution for the auditing sector.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22b76f3 elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"22b76f3\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/datascientest.com\/en\/power-bi-training\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our Power BI training<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f98ee33 e-flex e-con-boxed e-con\" data-id=\"f98ee33\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d8716a elementor-widget elementor-widget-heading\" data-id=\"9d8716a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The benefits of Power BI for internal auditors<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f68a77 elementor-widget elementor-widget-text-editor\" data-id=\"1f68a77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>At the same time, <a href=\"https:\/\/datascientest.com\/en\/power-bi-vs-tableau-vs-qlik-which-to-choose\">Power BI is part of the digital transformation of internal auditing<\/a>. Like the statutory auditor, the internal auditor is particularly interested in the effectiveness of internal control, taking into account the overall impact of the information system on the organization.<\/p><p>These two concepts refer to reference frameworks established across the Channel and well known to internal auditors: COSO, defined in 1992 by the Committee Of Sponsoring Organizations of the Treadway Commission, and COBIT, formulated in 1996 by the Information System Audit &amp; Control Association (ISACA).<\/p><p>According to IFACI[8], the mission of internal auditing is to increase and preserve the value of the organization by providing advice based on a risk-based approach. By taking advantage of the benefits of Business Intelligence, the departments in charge of internal control see their scope of investigation strengthened, with the possibility of navigating in real time between the macro and micro levels of daily operations.<\/p><p>As a result, an<strong> internal audit<\/strong> unit is able to provide independent, informed feedback on the extent to which the organization is in control of its operations. To make decision-making more reliable, <a href=\"https:\/\/datascientest.com\/en\/power-bi-direct-query-vs-import-which-to-choose\">Power BI<\/a> helps to supervise activities across an organization or group of companies. Using the data produced by each business unit or subsidiary, and despite any geographical distance, such a tool enables continuous analysis to be carried out centrally. Based on key indicators and\/or automated analysis methods, internal auditors adapt their working methods by developing a mixed approach between business skills and a strong data culture.<\/p><p>By using a tool like Power BI, internal auditors can develop their data analysis skills and modernize their approach by taking advantage of the disruptive technologies available.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7af145f elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"7af145f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/datascientest.com\/en\/power-bi-training\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn to use Power BI<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-769ab6b e-flex e-con-boxed e-con\" data-id=\"769ab6b\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c1ca7 elementor-widget elementor-widget-heading\" data-id=\"61c1ca7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How does an audit work with Power BI?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18589a8 elementor-widget elementor-widget-text-editor\" data-id=\"18589a8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Given the multitude of possible anomalies, auditors need to adapt their controls. To do this, he needs a modern, customizable tool. <a href=\"https:\/\/datascientest.com\/en\/the-use-of-power-bi-in-start-ups\">Microsoft Power BI<\/a> fully meets this need. To integrate such a tool into the audit process, the following steps can be followed:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fd36c8 elementor-widget elementor-widget-heading\" data-id=\"3fd36c8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1) Choice of data sources<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c58723c elementor-widget elementor-widget-text-editor\" data-id=\"c58723c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Thanks to its integrated <a href=\"https:\/\/datascientest.com\/en\/etl-or-extract-transform-load-definition-and-use\">ETL (Extract, Transform, Load) function<\/a>, Power BI can handle a wide variety of d<a href=\"https:\/\/datascientest.com\/en\/data-sources-understanding-the-definition-and-inner-workings\">ata sources from the information system<\/a>, including Excel, pdf or text files, SQL, Oracle or Access databases, CRM, etc. The challenge for the auditor at this stage is to identify the data sources he or she wishes to exploit.<\/p><p>The challenge for the auditor at this stage is to identify the data sources he wishes to exploit. To do this, discussions will need to be held with both the business and <strong>IT departments (DSI, MOE, MOA, etc.).<\/strong><\/p><p>The auditor can then convert the imported data into information based on key indicators.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd14046 elementor-widget elementor-widget-heading\" data-id=\"cd14046\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2) Choice of key performance indicators<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7ed277 elementor-widget elementor-widget-text-editor\" data-id=\"b7ed277\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Power BI enables auditors<\/strong> to set up their own reporting processes, using customized dashboards. By adapting to the realities of the field (business sector, internal practices, data quality, etc.), the auditor is able to use Power BI to parameterize the indicators, ratios and visual graphics that will enable him to make his analyses more reliable.<\/p><p>Based on the risks identified, automated monitoring of the defined indicators is carried out over time. At all times, the auditor retains control <a href=\"https:\/\/datascientest.com\/en\/our-guide-to-power-bi-kpi-definition-and-purpose\">of his KPIs in the face of changing organizational risks.<\/a> With the implementation of the Microsoft Power BI software suite, the auditor&#8217;s proactivity is put back at the heart of the control strategy.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4571587 elementor-widget elementor-widget-heading\" data-id=\"4571587\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3) Automated analysis<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c41fb86 elementor-widget elementor-widget-text-editor\" data-id=\"c41fb86\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>To personalize the audit process as much as possible, professionals can also set alerts and samples based on their investigation thresholds. Thus, within Power BI, filters and sorting can be applied automatically to the populations tested throughout the year. These specific focus points can then be used to supervise certain sensitive themes such as fraud and cash management (e.g. automatic filters on high-risk denominations or transaction patterns). Pre-configured control points can also be used to guide audit teams in their work, particularly at group level where the various subsidiaries may be geographically distant from the central teams.<\/p><p>In addition to setting specific thresholds and filters, a tool such as Power BI enables auditors to customize their analysis reports.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3424a8 elementor-widget elementor-widget-heading\" data-id=\"c3424a8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4) Other customizations<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eba5b1d elementor-widget elementor-widget-text-editor\" data-id=\"eba5b1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The tool&#8217;s wide range of visuals provides the auditor with a broad spectrum of possible graphics. Depending on the subjects and risks addressed, you can choose the appropriate visual <strong>(e.g. scatterplot, decision tree, geographic visualization, etc.).<\/strong> The customization of selected graphs is continued within Power BI by means of conditional formatting options.<\/p><p>Starting from a blank sheet of paper, the auditor can organize his approach by choosing his own visual identity, adding graphics, titles and text zones, adjusting font size, etc. In addition to the visualizations offered natively by the editor, a complete catalog of additional graphics is also available.<\/p><p>All in all, with Power BI, the auditor has complete control over his or her audit approach, from selecting data to customizing analysis reports.<\/p><p>\u00a0<\/p><p>\ud83d\udca1Related articles:<\/p><table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\"><colgroup><col width=\"656\" \/><\/colgroup><tbody><tr><td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;DAX Power BI: all about the query programming language&quot;}\" data-sheets-hyperlink=\"https:\/\/datascientest.com\/en\/dax-power-bi-all-about-the-query-programming-language\"><a class=\"in-cell-link\" href=\"https:\/\/datascientest.com\/en\/dax-power-bi-all-about-the-query-programming-language\" target=\"_blank\" rel=\"noopener\">DAX Power BI: all about the query programming language<\/a><\/td><\/tr><tr><td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Dataflow Power BI: everything you need to know about the self-service ETL tool&quot;}\" data-sheets-hyperlink=\"https:\/\/datascientest.com\/en\/dataflow-power-bi-everything-you-need-to-know-about-the-self-service-etl-tool\"><a class=\"in-cell-link\" href=\"https:\/\/datascientest.com\/en\/dataflow-power-bi-everything-you-need-to-know-about-the-self-service-etl-tool\" target=\"_blank\" rel=\"noopener\">Dataflow Power BI: everything you need to know about the self-service ETL tool<\/a><\/td><\/tr><tr><td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Power BI Direct Query: All you need to know about this data query method &quot;}\" data-sheets-hyperlink=\"https:\/\/datascientest.com\/en\/power-bi-direct-query-all-you-need-to-know-about-this-data-query-method\"><a class=\"in-cell-link\" href=\"https:\/\/datascientest.com\/en\/power-bi-direct-query-all-you-need-to-know-about-this-data-query-method\" target=\"_blank\" rel=\"noopener\">Power BI Direct Query: All you need to know about this data query method <\/a><\/td><\/tr><tr><td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Power BI license: What does it cost? &quot;}\" data-sheets-hyperlink=\"https:\/\/datascientest.com\/en\/power-bi-license-how-much-does-the-microsoft-solution-cost\"><a class=\"in-cell-link\" href=\"https:\/\/datascientest.com\/en\/power-bi-license-how-much-does-the-microsoft-solution-cost\" target=\"_blank\" rel=\"noopener\">Power BI license: What does it cost? <\/a><\/td><\/tr><tr><td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Power BI vs. Tableau: Two tools &quot;}\" data-sheets-hyperlink=\"https:\/\/datascientest.com\/en\/power-bi-vs-tableau\"><a class=\"in-cell-link\" href=\"https:\/\/datascientest.com\/en\/power-bi-vs-tableau\" target=\"_blank\" rel=\"noopener\">Power BI vs. Tableau: Two tools <\/a><\/td><\/tr><tr><td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Excel vs. Power BI: What are the differences? &quot;}\" data-sheets-hyperlink=\"https:\/\/datascientest.com\/en\/excel-vs-power-bi-what-are-the-differences\"><a class=\"in-cell-link\" href=\"https:\/\/datascientest.com\/en\/excel-vs-power-bi-what-are-the-differences\" target=\"_blank\" rel=\"noopener\">Excel vs. Power BI: What are the differences? <\/a><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-576a572 e-flex e-con-boxed e-con\" data-id=\"576a572\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e346970 elementor-widget elementor-widget-heading\" data-id=\"e346970\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb38e8a elementor-widget elementor-widget-text-editor\" data-id=\"fb38e8a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>In this article, we set out the current context for auditors in their mission of control and analysis.<\/p><p>Given the exponential growth of<strong> data generated by organizations and the preponderance of information<\/strong> systems, Microsoft Power BI offers real opportunities for the modern auditor. They can enrich their approach and become a true &#8220;digital trusted third party&#8221; for their internal and external customers.<\/p><p>However, getting your teams acculturated to <strong>Power BI<\/strong> requires a learning curve that should not be overlooked. It&#8217;s a real cultural change, and new working habits need to be put in place. The ultimate goal is to improve practices by increasing the amount of time devoted to analysis.<\/p><p>With this in mind, don&#8217;t hesitate to make an appointment with one of our consultants.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4347ab2 e-flex e-con-boxed e-con\" data-id=\"4347ab2\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c84c1ba elementor-align-center button-principale elementor-widget elementor-widget-button\" data-id=\"c84c1ba\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/datascientest.com\/formation-power-bi\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Start a Power BI training<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a51bcc e-flex e-con-boxed e-con\" data-id=\"4a51bcc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d19168 elementor-widget elementor-widget-menu-anchor\" data-id=\"4d19168\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\nbody.elementor-page .elementor-widget-menu-anchor{margin-bottom:0}<\/style>\t\t<div id=\"notes\" class=\"elementor-menu-anchor\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd235ee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fd235ee\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 02-08-2023 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6febea elementor-widget elementor-widget-heading\" data-id=\"e6febea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Notes<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69d7c0e elementor-widget elementor-widget-text-editor\" data-id=\"69d7c0e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li style=\"list-style-type: none;\"><ol><li><span style=\"font-weight: 400;\">LUHN H. P., (1958), A Business Intelligence System, <\/span><i><span style=\"font-weight: 400;\">IBM Journal<\/span><\/i><span style=\"font-weight: 400;\">, Vol. 2, p. 314-319.<\/span><\/li><li><a href=\"https:\/\/www.oracle.com\/fr\/database\/business-intelligence-definition.html\">https:\/\/www.oracle.com\/fr\/database\/business-intelligence-definition.html<\/a><\/li><li><span style=\"font-weight: 400;\">Cox, M., Ellsworth, D., <\/span><i><span style=\"font-weight: 400;\">Gestion des grandes donn\u00e9es pour la visualisation scientifique<\/span><\/i><span style=\"fontweight: 400;\">, ACM Siggraph, Mai 1997, 97, 1-17<\/span><\/li><li><span style=\"font-weight: 400;\">LANEY D., <\/span><i><span style=\"font-weight: 400;\">Gestion des donn\u00e9es 3D : Contr\u00f4ler le volume, la vitesse et la vari\u00e9t\u00e9 des donn\u00e9es<\/span><\/i><span style=\"font-weight: 400;\">, Gartner, 949, 6 F\u00e9vrier 2001.<\/span><\/li><li><span style=\"font-weight: 400;\">PATGIRI R, AHMED A., <\/span><i><span style=\"font-weight: 400;\">Big Data : Les V du paradigme qui change la donne<\/span><\/i><span style=\"font-weight: 400;\">, International Conference on High-Performance Computing and Communications, D\u00e9cembre 2016.<\/span><\/li><li><span style=\"font-weight: 400;\">REIX R. (1983), Le syst\u00e8me d&#8217;information : une r\u00e9alit\u00e9 vivante, <\/span><i><span style=\"font-weight: 400;\">Revue fran\u00e7aise de gestion<\/span><\/i><span style=\"font-weight: 400;\">, (43), p. 6-13.<\/span><\/li><li><a href=\"https:\/\/www.crcc-paris.fr\/appel-doffres-modele-power-bi-danalyse-du-fec\">https:\/\/www.crcc-paris.fr\/appel-doffres-modele-power-bi-danalyse-du-fec<\/a> <span style=\"font-weight: 400;\">(consult\u00e9 en juillet 2022)<\/span><\/li><li>L&#8217;Institut Fran\u00e7ais des Auditeurs et Contr\u00f4leurs Internes<\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4193739 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4193739\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dda169 e-flex e-con-boxed e-con\" data-id=\"0dda169\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba87e1a elementor-widget elementor-widget-html\" data-id=\"ba87e1a\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": {\r\n    \"@type\": \"Question\",\r\n    \"name\": \"Comment se d\u00e9roule une d\u00e9marche d\u2019audit avec Power BI\u200b ?\u200b\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"De par son volet \u00ab ETL \u00bb (Extract, Transform, Load) int\u00e9gr\u00e9, Power BI permet de prendre en charge une vari\u00e9t\u00e9 importante de sources de donn\u00e9es provenant du syst\u00e8me d\u2019information, notamment : fichiers Excel, pdf ou texte, bases de donn\u00e9es SQL, Oracle ou Access, CRM, etc. L\u2019enjeu \u00e0 ce stade pour l\u2019auditeur est alors d\u2019identifier les sources de donn\u00e9es qu\u2019il souhaite exploiter. 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