While as the primary on site auditor from a CPA firm auditing the regional restaurant chain for the first time. I observed two realities (a tease way to call attention to what I will type). First, the prior Big 8 (now Big 3 or Big 4) firm had used the restaurant chain as a training for its new hires. The prior firm would take 11.5 months to audit the client. Effectiveness and efficiency would have driven me crazy. Second, the primary upper management types daily in the local locations monitored the cash inflows per work shift. They compared each shift to the same time by day, week and time of shift to what had taken place in the past. Bumps of differences became red flags. They monitored their market and knew what each location should do by shift on a given day in a given week year after year. Data analysis. Managerial accountants, operational managers in all areas, internal audit staffs and external financial statement auditors, The CPAs, do data analysis. How informed is the various levels of management in doing it themselves and/or using the results of these efforts to improve the effectiveness and efficiency of the company?