| Purpose and Functionality of the macro
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String pivot table macro (later renamed as 'StrPiv') is a tool
for analytical 'summarization' of all kinds of strings.
By means of cross-tabluation the macro creates a pivot table,
where strings of interest are added one after another and put into cells
that represent intersection of string values underlying the classification.
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| Classified strings
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Picture 1 is about an Excel table containing all that the macro needs for a string pivot table:
strings for row headings (values in colunn 'A'),
strings for column headings (values in colunn 'B'),
strings for cell contents (values in column 'C').
Nothing else is needed.
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| Picture 1 |
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| Picture 2 |
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It is not necessary that strings in column 'C' are single words;
they can be sentences or set of senteces as well.
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| String Pivot Table
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Picture 2 shows results from running 'StrPiv' macro,
when it cross-tabulated the raw data in picture 1.
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| Where to apply?
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The need for the macro arouse when trying to form a big picture of audit findings
in terms of both internal control objectives and elements of the COSO Internal Control model
(COSO IC).
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When applying the macro as planned, it became evident
that COSO IC is problematic as a basis for audit findings classification.
This conclusion, among other things, contributed to development of the
ECAR Model.
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See here
how to apply the ECAR Model when classifying audit findings
(how to make a table like the one shown in picture 1)
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