The abstract of this paper based on the ACL Data Analysis Cycle comprises of Planning, Data Access, Data Integrity Verification, Data Analysis and Reporting and we have tried to prepare a course which is simple, easy, screenshots to explain from planning to Reporting and also practical case scenario on SAP/R3 data of payroll and expenditure for the auditors of the organization. Guidelines on Data Extraction from divergent platforms explain the divergent database or data formats from different systems by using the screen shots of each steps with annotate to the auditors of organization. These ...