UC-451
Journal-Entry Testing & Sample Rationale
Reads the client's full general-ledger extract, scores every journal against fraud-risk criteria, and produces the sample and rationale.
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The Challenge
Journal-entry testing runs on a handful of filters and the working paper cannot say why one entry was picked. It persists because the ledger is too large to read and the criteria live in a partner's head.
How It Works
- Reads the full general-ledger extract, chart of accounts, user tables and posting calendars.
- Scores each entry on poster, timing, round amounts, rare account pairings and origin.
- Hands the auditor a ranked sample with the reason and the population coverage for the file.
What It Removes
- Filter-by-filter querying of the ledger extract
- Hand-writing the selection rationale per sample
- Re-running tests when a new extract arrives
Input Data RequirementsGeneral-ledger journal extracts, chart of accounts, user and authorisation tables, posting calendars, prior-year testing results
Output FormatRanked journal sample with a written rationale per selection, a population coverage note, and an exception list for partner review
“We cannot defend why we picked those forty journals and not another forty when the reviewer asks”