EVALUATE command

Used to determine the impact of detected sampling errors on a population for a specified confidence level and sets out a “worst case scenario”, returning an upper error limit frequency for record sampling and an upper error limit for monetary sampling.


EVALUATE {MONETARY ERRORLIMIT item_amount,error <,...n> 
INTERVAL monetary_interval | RECORD SIZE sample_size ERROR number_of_errors}
CONFIDENCE confidence_level <TO {SCREEN|filename}>



Specifies that the monetary sampling type should be used.

ERRORLIMIT item_amount,error

Specifies the recorded amount of the sample item and the amount of the error associated with that item. For example, if the recorded amount is 700, but should have been 900, the item amount is 700, and the error amount is 200. When entering the parameter values, separate the two amounts with a comma. For monetary unit sampling, enter positive amounts for overstated errors and negative amounts for understated errors:

  • If the sampled amount is 100, but investigation shows it should have been 75, the item is overstated by 25. You need to enter 100,25.

  • If the sampled amount is 100, but should have been 125, this item is understated. You need to enter 100,-25. You record understatement as negative because it is the opposite of overstatement.

INTERVAL monetary_interval

Specifies the sampling interval used for the sample drawn.

SIZE sample_size

Specifies the number of records that were tested.


Specifies that the record sampling type should be used.

ERROR number_of_errors

Specifies the number of errors encountered in the sample you are evaluating.

CONFIDENCE confidence_level

Specifies the confidence level, entered as a percentage.

TO SCREEN | filename
  • Specify TO SCREEN to display the results in the ACL display area.

  • Specify TO filename to save the results to a file. You must specify the filename value as a quoted string with the appropriate file extension. For example, specify the .TXT file extension to create a text file.

    For example: TO "Output.TXT"

    You can also specify an absolute or relative file path to save the file to an existing folder.

    For example: TO "C:\Output.TXT" or TO "Results\Output.TXT"

ACL output variables


Stores the most likely errors value calculated by the command.


Stores the upper error limit for the command.


a. Evaluate record

The following example uses that EVALUATE command to find the Upper Error Limit (UEL) value, which is the frequency of errors expressed as a percentage. The command returns 4.43% as the UEL value, which indicates that there is a 95% confidence that the percentage of errors in the population does not exceed 4.43%.


b. Evaluate monetary

The following example specifies three error amounts and the amount they deviate from the expected values. The command returns the following three results:

EVALUATE MONETARY CONFIDENCE 95 ERRORLIMIT 700,250,25000,1050,500000,12000

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