General Information

Pivot table is a multi-dimensional organized presentation of results of an analyzed (original) database. Dimensions of pivot table come from the data under analysis. In two-dimensional pivot table dimensions (row, column) - serving as pivot table headings - represent values of cells in the selected [two] columns of the original database. Results of an analysis are values of a numeric column of the original database calculated in terms of matching values of associated in dimensions. Calculated results appear in cells of a pivot table. Examples of results of analysis are sum, count, average, maximum and minimum.

On the internet on Microsoft's sites there is a presentation how to make a pivot table in

Excel 2003

-

Excel 2007

-

Excel 2010

Guidance about making pivot tables is not presented on this site.

You can make a pivot table out of strings, too, with 'StrPiv1' macro, one of the macros of 'ExcAud' set of macros.

Audit Applications

Pivot table is an effective presentation of data when a Forest-From-The-Trees-picture is needed Not aware of existence of pivot table I re-invented it when developing an IDEAScript (macro) for trend analysis. Using the cromm macro, I was able to make among other analyses the following:

-

trend analysis; e.g. development of costs on selected accounts month by month.

-

payroll analysis; e.g. number of employees placed in salary brackets month by month.

-

loan analysis; e.g. number of debtors placed in loan interest brackets month by month.

-

analysis of accounts receivable; e.g. number of debtors placed in payment delay brackets (= age analysis).

-

data integrity analysis; e.g. entries in certain account of book-keeping without project code.

-

entry analysis [of general ledger]; e.g. purchases made with money drawn from petty cash. This analysis requires that petty cash transactions can be extracted from amongst other transactions, e.g. based on voucher type.