2. P VENDOR SETUP AUDIT. EXAMPLES
3
4
Fra ud Detection
Payment lssuance
Ana lysis
Check Sequence
Ana lysis
"lnactive" Vendor
Records
Anomalies in
Payment Amounts
Compared employee addresses from payroll/HR
(Peoplesoft) to vendor addresses in vendor master file
(coDA).
ldentify payments with check dates occurring on the
weekend.
ldentify gaps in check number sequence for population
of AIP payment transactions.
Compared A/P payment transactions to vendor
master file to identify vendors that have not been
used in the last two calendar years.
Utilized Benford's law (natural digit frequencies) to
identify potential improper payments
3. L AUDITS - EXAMPLES
Journal Entry
Posters with low #
of entries/Seldom-
used G/L accounts
J/E Amounts
Greater than 99th
percentile of
population
BlankJ/E Poster lD
fields
J/E Posting Date
Analysis
UEs with Round
Dollar amounts
(thousa nds)
Run the CLASSIFY command in ACL against the J/E
poster lD a ndlor G/L account fields. Output will
display the number of postings for each poster or
account number in the COUNT field.
Sort the transaction table on the amount field
ascending. ln the sorted table, extract to a new table
with the following command filter:
RECNO0>.99*WRITE 1
ldentify transactions without a JIE Poster lD field.
ldentify transactions that were posted on the weekend
and/ or Com pa ny hol iday.
Using the MOD function (divides two numbers and
returns the remainder), identify J/Es with rounded
amounts (thousands)
4. CAAT Development Resources
o ffi drive at the following filepath:
M:lnternal AuditlA Master Templates & FormsACL & CAAT Resources
. Protiviti Knowledgeleader or ACL websites
. Knowledge-sharing between lA personnel
