The document provides guidance on key areas for review in revenue assurance for prepaid telecom services. It outlines various methodologies for reconciling and analyzing prepaid data from different systems and sources to ensure accurate billing and identification of issues. Specific reconciliation and analysis procedures are described for prepaid voucher usage, rating configurations, roaming charges, subscriber profiles across systems, balance movements, deferred revenue calculation, and traffic trends.

1. Revenue assurance 102
This slides are practical compilation of some work done in my consulting with clients in Africa and the mid
east. It’s a continuation of Revenue Assurance 101.
Here I looked at key review areas, data sources to look at for , expected key focus, KPI and methodology.
The Telecom landscape worldwide has changed with advancement in technology since the last time I
compiled this slides, but the principles still applies to almost all revenue assurance activities within
telecom.
I strongly believe most people will find one useful information or the other in carrying out their duties as
revenue assurance personnel or consultant. Also, some of the reconciliation and methodology will ignite
new thinking for some of us when carrying out our revenue related audit.
The acronym and terms used might not be in sync with your current system knowledge and network
infrastructure, no problem just send email for clarification.
I am available online to answer any question and how you can adopt any of the key review areas to your
current operation.
I currently run Datahouse Consulting Limited, we do telecom advisory and practical revenue assurance
consulting.
Contact me on +2348126271436 or info@datahouseconsulting.com.ng

2. Prepaid used voucher reconciliation
Key review area
Prepaid Used Voucher Reconciliation against vouchers sold by Finance
Data source
• Report on sold vouchers
• IN CDR data for vouchers recharged
Frequency
• Daily
Methodology
• Extract from IN - VOU all recharges for the period under review
• Extract from finance, report on vouchers sold for period under review
• Reconcile all used serial numbers against sold serial range.
• Check for serial numbers used not in serial range sold
• Investigate any observed serial to an older period e.g. two years sales.
• Identify the range of serial number.
Key focus
• Serial range in finance report
• Serial numbers for all vouchers
• Date of used voucher
• Other Voucher in the range used not sold
KPI
• Serial used but not sold through finance > 0
• Count of serial exception in the range
• Date of used serial
Action
• Escalate exception if KPI > 0 to Finance and IN team for further investigation
• Generate report after all investigation input

3. Key review area
Review of prepaid rating, free calls, under billing, over billing, drop balances etc.
Data source
• IN CDRs data
• Product documents
• Post Mediated data
• Rate Plan
Frequency
• Daily
Methodology
• Review all product documents to understand all prepaid features, rating and type
of services.
• Run exception query on the data to extract CDRs that does not correspond to
actual rate applied. e.g. extract records where Duration * Rate <> Amount
deducted
• Repeat the above query for all service type and their respective product type e.g.
SMS for special product with reduced SMS rate
• Repeat above query for all type of service plan, peak, off peak, international,
roaming etc.
• For Free calls, check for CDRs with duration > 0 and amount billed = 0 and calls
are valid billable calls
• For drop balance check for recomputed sample balance deduction e.g. Open
balance-event charge = Closing balance.
Key focus
• Rating for peak, off peak, long distance, roaming, international, On-net, off-net,
VAS, GPRS, MMS
• Understand all type of service class, fee type and account type in the IN
record.
• Drop balance should be done on CDR level.
• Free calls
• Exclude approved bonus minutes not rated.
• Friends and family plans
• Bundled services, if any
KPI
• Count and total duration of free calls.
• Count and Amount of (Open balance - event charge <> Closing balance)
• Count and Difference of recomputed rated amount <> actual rated amount for
each service and product class/plan
Action
• Escalate to IN, VAS or GRPS team as appropriate for further investigation and
comments.
Generate report of findings with input of IN, VAS, GPRS comments
Prepaid rating verification

4. Prepaid Platform Rates Review
Key review area
Review all CBP/IN configured rates against approved management rate
plan
Data source
• CBP rate dump
• Approved rate plan
Frequency
• Daily
Methodology
• Get from the IN team CBP rate plan dump for each CBP
• Extract the data in readable form in excel.
• Review each CBP service class plan against approved management
rate plan.
• Check for consistency of all the rates in each of the CBP.
• Ensure all BP have similar rates and structures for all services offered
by the company.
• Highlight any discrepancy amongst all CBP
Key focus
• The code in IN for each rates is different from the description
assigned in the approved rate plan, understand and align both
• Review each service individually for every CBP
KPI
• Count of CBP with inconsistent rate plan
• Count of service not configured on CBP
• Count of service on CBP not in approved rate plan
Action
• Escalate to IN for further investigation if KPI > 0
• Generate report with input of IN investigation

5. Test calls
Key review area
Periodically carry out Test Call for new products/tariff implementation
Data Source
• Rated CDRs from IN, Test call result sheet.
• Approved rate plan
Frequency
• Daily
Methodology
• Request for new SIM or reprogram existing test SIM to reflect the
same characteristics of the product being reviewed.
• Make calls (local, off-net, international) depending on product and
maintain excel sheet for details of call.
• Extract all CDRs relating to that test SIM for the period test was
done.
• Review the rated CDRs to ensure they are rated according to the
new product features/rate plan or behave according to the product
description.
Key focus
• Data for tested calls should be available
• Rate applied on each CDR
KPI
• Rating <> to approved rate plan.
• Count of test CDRs not found for event tested
Action
• Escalate exception to IN and new product development team if KPI > 0
• Generate report of exception, with input from IN and new product
development team.

6. Prepaid roaming usage
Key review area
Review of Roaming usages for all prepaid subscriber to ensure they are
accurately billed
Data source
• IN CDRs
• TAP-IN
• IN vouchers data
Frequency
• Daily
Methodology
• Extract from IN Voice and SMS CDRs for all out roamer records
• Extract from the review period all TAP-IN prepaid records
• Sum all duration and Count for Voice and SMS from both records sets
• Compare the total duration in TAP-IN vs. Total Duration for IN Voice
• Compare count of SMS in TAP-IN vs. Count in IN SMS
• Review single high duration roaming call
• Review multiple SMS and from a single caller
Key focus
• Use prefix to identify prepaid record on TAP-IN
• Use roaming column to identity roaming records on IN
• Consider MOU and MTC in voice reconciliation.
• For single high duration calls review the charging history of the subscribers also
check for suspect subscriber.
KPI
• Count TAP-IN SMS and not IN SMS and conversely, count of IN SMS not in TAP-
IN
• Total Duration in TAP-IN not in IN voice and conversely, total duration of IN not in
TAP-IN
• Count of subscriber without recharge making roaming calls
• Total amount of revenue mismatch
Action
• Escalate exception to roaming and IN team if KPI >0
• Generate report of exception, with input from IN and the roaming team

7. Validate IN rating engine
Key review area
Validate the IN rating engine by checking sample CDRs rates applied for SMS, MOC,
VAS and Roaming
Data source
• Approved rate plan
• Sample IN CDRs
Frequency
Daily
Methodology
• Extract sample CDRs from all the IN data type.
• From each sample ensure all service class representing all rate plans is included.
• Re-rate for each service class using the duration multiply by the approved rates
for each product (On net, Roaming, VAS, Off-Net, international, long distance etc.)
and similarly for SMS (On net, Off net, international roaming etc.)
Key focus
• Service class understanding and mapping to approve rate plan
KPI
• Count of CDRs where Re-rated <> Amount billed
• Total Amount re-rated <> amount billed
Action
• Escalate to IN team if KPI >0
• Generate reports with input from IN

8. HLR vs. IN vs. INCC Reconciliation
Key review area
Reconcile subscriber (profile and service) between HLR and IN and also between INCC and HLR to
ensure all data are synchronized across all prepaid system
Data source
• HLR dump (with services)
• IN subscriber dump (with Services)
• Subscriber extract with service from INCC
• Contract documents
Frequency
• Daily
Methodology
• Extract from the HLR dump subscribers with OICK value that are prepaid also extract all MSISDN
with prepaid prefix.
• Compare this list with all Prepaid subscribers(active or inactive) in the IN Dump with all Prepaid in
HLR
• If OICK value is prepaid and subscriber not in IN Dump, check if there is any network activities on the
number (voice, SMS, GPRS etc.) by reviewing post mediated CDR data
• If OICK value is postpaid and prefix is prepaid, check if any activity was performed on the number
(call, SMS, GPRS, etc.)
• If OICK value is prepaid and Prefix prepaid on HLR and active, reconcile with active prepaid
subscribers on the IN Dump system.
• Reconcile all the Subscriber in INCC with prepaid in IN dump
• Reconcile all subscribers on the INCC with prepaid on HLR
• Check vendor contracts on terms of payment on the HLR/INCC/IN, if its related to active subscribers
on the HLR/INCC/IN dump
Key focus
• Check for prepaid prefix with OICK value that is prepaid
• Consider Active subscribers on HLR and not active in IN
dump and vice versa
• Check count of HLR active Prepaid and IN dump active.
• Check new prepaid on IN and HLR
• Reconcile not only MSISDN and IMSI but also the services
programmed on both platform
• Consider OICK value prepaid and prefix prepaid indicator
for separate reconciliation.
• Review all active, inactive and deactivated prepaid numbers on
the IN and ensure The company is not paying IN vendor for
deactivated lines residing on the IN
KPI
• Count Active on HLR = Active IN dump/INCC
• Count Active on HLR not active on IN Dump/INCC
• Count OICK value on HLR as prepaid and prefix as Postpaid
• Count inactive on HLR but Active on IN dump/INCC
Action
• Escalate to IT and IN all KPI and investigate all KPI exceptions

9. Balance movement reconciliation
Key review area
• Perform Balance Movement reconciliation
Data source
• IN subscriber Dump
• All data types for IN
Frequency
• Daily
Methodology
• Extract total open/closing balance of all subscribers as at the reference period
• Add to this balances all Positive activities that will increase subscribers account
balances (Recharges, Positive Adjustment, Bonuses to main account etc.) between the
two reference periods
• Subtract all negative balance affecting transaction e.g. usages (all type voice, SMS
,Data etc.) adjustment between the two reference periods
• Obtain the final figure for calculation
• Compare the final total derived from this arithmetic with second reference period
Key focus
• Take any two reference periods for IN dump, ideally at 12:00 am
• If discrepancy is huge, perform this same reconciliation on a
subscriber level to identify subscriber with this problem
KPI
• Amount of Derived Balance <> reference point balance
Action
• Escalate to IN team

10. Deferred revenue calculation
Key review area
• Perform prepaid deferred revenue calculation and follow up on any observed
discrepancies.
Data source
• N dump
• IN CDRs for all types
• Voucher management system report on active vouchers
• Voucher sales Financial Report
Frequency
• Daily
Methodology
• Extract subscriber total balance from IN dump
• Add the total unused active voucher in the voucher management system,
excluding any active unsold in warehouse/shop to calculate deferred revenue total as
per IN
• Obtain the open balance of prior period deferred Revenue Account in financial
system as per reported account.
• Add all sold vouchers for the new period.
• Subtract total usage for that period
• The final figure is the carry over deferred revenue as per financial report
Key focus
• Only take used vouchers that represent sold vouchers.
• Consider initial balance of new SIM cards when calculating deferred revenues
• The usage is from all IN data type excluding adjustment that is Non-Monetary.
KPI
• Amount of Deferred Revenue As per Network <> Deferred revenue per Financial
data.
Action
• If KPI > 0 escalate to Finance department

11. Prepaid revenue trend
Key review area
• Trend prepaid revenue against traffic pattern on network element to
identify network element fault that might impact revenue
Data source
• Daily Prepaid usage
• OCS CDRs all type
Frequency
• Daily
Methodology
• Extract separately for each IN data type daily revenue and count of
CDRs
• Segregate further into hourly traffic revenue, SDP, SCP, MSC, Zone etc.
• For two months data separate all week days e.g. Mondays, Tuesday
etc.
• Use Excel to plot the total revenue per day separated into network elements
• Use excel to plot total hourly traffic and total revenue separately for each day of
the week
Key focus
• Use prefix to identify prepaid record on TAP-IN
• Use roaming column to identity roaming records on IN
• Consider MOU and MTC in voice reconciliation.
• For single high duration calls review the charging history of the subscribers also
check for suspect subscriber.
KPI
• Count TAP-IN SMS and not IN SMS and conversely, count of IN SMS not in TAP-
IN
• Total Duration in TAP-IN not in IN voice and conversely, total duration of IN not in
TAP-IN
• Count of subscriber without recharge making roaming calls
• Total amount of revenue mismatch
Action
• Escalate exception to roaming and IN team if KPI >0
• Generate report of exception, with input from IN and the roaming team

12. Zero duration calls
Key review area
• Monitor all zero duration calls and unbilled short second’s calls duration
Data source
• IN voice records
Frequency
• Daily
Methodology
• Extract from IN all voice records calls where the duration is zero or one
second
.
• Check the rates and volumes of the calls
Key focus
• Check destination, calling party to help identify patterns
• Investigate root cause
KPI
• Count zero or one second calls >10000
Action
• Escalate to IN team

13. Customer aging, spend band and account balance
report
Key review area
• Generate Customer ageing, spend band and account balance analysis report
Data source
• IN Subscriber Dump
• IN vouchers data
Frequency
• Daily
• Methodology
• Extract from IN vouchers data all recharges 0 -1000, 1000-2000 etc. and create
band for each
• Extract customer balances and group subscribers into band of available amount in
their account daily e.g. 0-1000, 1000-2000
• Plot subscribers count against Band range and daily monitor any shift in pattern.
Key focus
• Watch for spike in the daily count
• In case of Spike, check if new products and services are launched that could be the
reason for change
KPI
• Count of customers where Spike/dip more than usual daily average
• Action
• Investigate and Advise management accordingly.

14. IN vs. SGSN/GGSN Reconciliation
Key review area
• Comparison of traffic on IN against related traffic in GGSC/SGSN, SMSC and switches
Data source
• IN CDRs all type
• MDSP CDRs
• VAS CDRs
• SMSC
• Mediated CDRs
Frequency
Daily
Methodology
• Extract from SMSC, MDSP, VAS and mediation all prepaid related CDRs, using the
calling/originating party prefix as identifier.
• Extract all IN SMS, DATA/MDSP, VAS, and Voice from their respective IN CDR type and
Voice from mediation data.
• Count each service type records in both extracts and compare the difference
• Compare SMSC vs. IN SMS (count)
• Compare Voice (mediated data) vs. IN voice (Count, Duration)
• MDSP vs. IN data (count, byte Volume)
• VAS (VAS platform) vs. IN VAS CDRs (count)
Key focus
• For Voice use duration as reconciliation points
• Segregate voice MOC calls into On-net, off-net and international
• For MDSP use volume of byte in both extract as a reconciliation reference
KPI
• Count difference between two comparison point for Voice, SMS, data VAS
and other services
Action
• Escalate to IN, SMSC,GRPS VAS team if KPI >10000
• Generate report for observations

15. Trending of Prepaid recharge and card sales
Key review area
• Perform trending of cards recharged and cards sold to determine relationship
between the two activities.
Data source
• Finance Recharge sales report
• IN voucher CDRs
Frequency
Daily
Methodology
• Sum all cards sold by Finance for a given period
• Sum all used recharges IN voucher CDRs
• Plot both separately against each months on the horizontal axis.
• Review trend
Key focus
• If used cards are greater than sold cards for more than three consecutive months
and warehouse inventory is stable
KPI
• Amount of used card in 3 months > Sold cards for three months
Action
• Escalate any unusual observation

16. Jiring and VAS traffic review
Key review area
• Review Jiring and VAS traffic from IN with similar traffic from the Jiring and VAS
platform
Data source
• Jiring transactions from Jiring platform
• IN adjustment CDRs
Frequency
Daily
Methodology
• Extract all Jiring recharges/top-up from the Jiring platform.
• Extract all Jiring related transaction from IN voucher data
• Reconcile both extract using customer MSISDN as reference for one to one
reconciliation or use aggregate level reconciliation. Sum total of count of both extract
and total of recharges
• Compare values obtained
Key focus
• Review voucher SPID in the IN data to understand which code represents Jiring
KPI
• Count of Jiring Platform <> IN voucher count
• Total Amount in Jiring platform <> Total amount of IN vouchers
Action
• Escalate to IN and Jiring commercial team

17. Review of Bonus assignment
Key review area
• Review all Bonus accounts activities against approved promotions and ensure they are used
solely for the purpose.
Data source
• IN voucher CDRs
• IN voice CDRs
• Promotional document
Frequency
Daily
Methodology
• Review and understand various bonus accounts in IN CDRs and promotional materials
• Test promotion/bonuses on the network
• Extract and review the CDRs for test performed to understand how it is implemented.
• Review exceptions in CDRs with Bonuses but does not conform to how the system should
have recorded it.
Key focus
• Revenue is decreasing and bonus usage is increasing, investigate
and advice manage If the bonus difference is huge and the charting
shows usage from main account showing as bonus might be
cannibalizing revenues.
KPI
• Amount of unexplained Bonuses
• Amount of revenue cannibalization by bonuses
Action
• Escalate to Marketing dept. and Management if KPI > 0

18. Balance Forfeiture
Key review area
• Review all Balance forfeiture occurring on the IN platform and ensure they are
posted to the correct GL account in finance
.
Data source
• IN subscriber dump
• Frequency
Daily
• Methodology
• Extract from the IN subscriber dump all expire account and the total balances on
their account.
• Sum the total together
• Review total amount of forfeiture income posted into the General ledger
Key focus
• Review all expired accounts to quantify their balances and advice management to
recognize it as revenue.
KPI
• Not applicable
Action
• Not applicable

19. Postpaid Revenue Integrity
To ensure that all postpaid subscribers are accurately rated, billed and invoiced for all services used and their bills are timely received and paid. Also ensure no
unauthorized postpaid subscribers exist on the network

20. Post product launch review
Key review area
• Post product launch review via test calls to ensure 100% revenue is captured
Data source
• Rated CDRs
• Test call result sheet
• Approved rate plan
Frequency
Daily
Methodology
• Request for new SIM or reprogram existing test SIM to reflect the same characteristics of the
product being review.
• Make calls (local, off-net, international) depending on product and maintain excel sheet for
details of call.
• Extract all CDRs relating to that test SIM for the period test was performed
Key focus
• Availability of CDRs generated as result of testing
• Rate applied on each CDR
KPI
• Rating <> to approved rate plan.
• All CDRs not found
Action
• Escalate exception if KPI is breached

21. Review of VAS/M-Commerce Transactions
Key review area
• Review of VAS/M-commerce transactions performed by postpaid subscriber for
correct billing and to ensure payment was received.
Data source
• Post mediation data
• Rated CDRs
• VAS invoice
• Frequency
Daily
• Methodology
• Extract all VAS/M-Commerce CDRs for postpaid from VAS platform and similar
data from rated CDRs
• Sum the total count from both sources and compare.
Key focus
• Treat each VAS short code separately
• Ensure invoice count is not more than rated count.
• Ensure amount paid is not more than what’s due based on recalculation
KPI
• MSISDN/IMSI pair in live server not equal to MSISDN/IMSI pair in redundant server
• Count of duplicated MSISDN/IMSI pair in live and redundant server separately.
• Count MSISDN with multiple IMSI on both servers
• Action
• Escalate any KPI with value greater than zero

22. Service/Subscription Fee Review
Key review area
• Service/Subscription fee review to ensure that packages with subscription are
being charged at the correct approved rate
Data source
• Product description document
• Sample invoice for each product class
Frequency
Daily
Methodology
• Review product document to understand service fee
• Take sample invoice from each class of product range and check the service fee
applied
• Compare the service fee applied with the corresponding fee as approved on the
product document
Key focus
• If fee is daily weekly or monthly.
• The alignment of service class as programmed in billing system and as approved
• Manually calculate the fee
• Invoice not reflecting fee against product document
KPI
• Recalculated fee from sample <> fee on invoice.
• Count of Invoice with nil fees where product document requires fee.
• Amount of fee not collected.
Action
• Escalate to IT and Billing when KPI > 0

23. Completeness of postpaid data on subscriber profile
Key review area
• Check for correctness and completeness of postpaid data on subscriber’s profiles
e.g. services class, provisioned services and invoice information
Data source
• BCC dump with services
• HLR dump with services
Frequency
Daily
Methodology
• Reconcile services on Postpaid CRM for each subscribers against the service
programmed on HLR
• Check for active services on the HLR for inactive services
• Check for active and inactive services on Postpaid CRM
• Compare service to service level for each MSISDN
Key focus
• Align service definition between HLR and postpaid CRM, naming convention might
differ.
KPI
• Count of services not in Postpaid CRM but in HLR and vice versa
• Count of MSISDN using services not on Postpaid CRM, present on HLR
• Amount (in monetary terms) of used services not billed
Action
• Escalate to IT and Billing if KPI > 0

24. Pre Bill Run vs. Post Bill Run verification
Key review area
• Revenue of total postpaid minutes before Bill run and after bill run
Data source
• Post mediated CDRs
• Rated CDRs
• Billed CDRs
Frequency
Daily
Methodology
• Extract all Post mediated data with total duration
• Extract all rated data with total duration
• Get summary of total billed minutes
Key focus
• Minutes relating to voice calls only and not GPRS
• Bundled products and billing characteristics. If possible extract on bundled product
and do independent check on same.
KPI
• Post mediated postpaid duration > rated duration
• Count of post mediated postpaid CDRs > Count of rated CDRs
• Rated total minutes > billed summary minutes (after excluding bundled minutes and
free minutes)
Action
• Escalate to the Billing and IT team when KPI > 0

25. Rating Verification of Postpaid Bills
Key review area
• Manual audit of bills to verify rating integrit
Data source
• Sample Bills and Postpaid product document
• Rate plan documents
Frequency
Daily
Methodology
• Review Product document to understand the rate plan attached to each service
class
• Collect sample billed invoices from each service class
• Recalculate the rate applied to each service (voice, data, SMS etc.) by multiplying
rates with unit of service used e.g. total duration for one singular call with rate by call
Key focus
• Per second and per minute billing.
• On-net, Off-net, international and roaming related calls
.
• Peak, off peak and long distance calls.
KPI
• Recalculate amount > or < billed amount.
• Amount of over billing
• Amount of under billing
• Count of service class with anomaly
Action
• Escalate to IT and Billing if KPI > 0

26. Recurring Verification of Postpaid Bills
Key review area
• Manual audit of bills to verify integrity of recurring charges
• Data source
• Sample Bills for postpaid
• Postpaid products document
• Rate plans
Frequency
• Daily
• Methodology
• Review services with recurring charges and determine their frequency of
application
.
• Understanding of when the recurring charge will be deducted
• Identify sample subscriber using service with recurring charges.
Key focus
• Frequency of application
• Amount to be applied
• Sample size
KPI
• Recomputed amount <> billed amount
• Count of actual subscriber with recurring charges
• Total amount of recurring charges
• Recalculated revenue
Action
• Escalate to IT and billing if KPI

27. Adjustment and discount integrity
Key review area
• Manual audit of bills to verify adjustment and discount integrity
Data source
• Sample Bills and Postpaid products document
.
• Rate plans
• Postpaid CRM log
Frequency
Daily
Methodology
• Review Product document to understand the rate plan attached to each service
class and their respective discounting principles.
• Collect sample billed invoices from each service class
• Review Postpaid CRM logs to identify adjustments
Key focus
• Adjustment relating to invoice reduction
• Discount relating to final payment reduction
• Adjustment relating to payment
KPI
• Discount recalculated <> discount applied
• Count of adjustment with proper evidence
• Count of invoices with Adjustment (compare with prior period)
Action
• Escalate to IT and Billing if KPI > 0

28. Manual invoice count
Key review area
• To ensure completeness of all postpaid invoices generat ed and printed
Data source
• Invoice generated
• Postpaid billing system dump
Frequency
Daily
Methodology
• Count total invoice generated by the Billing system with actual invoices printed and
compare with number of active/suspended postpaid customers in the Billing system and
number of active postpaid in the HLR
• If count does not match than reconcile all there data source per MSISDN level
• Identify MSISDN in Billing system/HLR not in invoice and vice versa
Key focus
• Invoice must be generated for all suspended and active subscribers
• Consider subscribers active on HLR
• Subscribers with discrepant status between HLR and billing system having an
activity
KPI
• Count of invoice < postpaid subscriber on billing system
• Count of invoice < Postpaid on HLR
• Count MSISDN in HLR/Billing not invoiced
• Estimate amount of services used by all MSISDNs where data was not matched with
other systems
Action
• Investigate and escalate to IT and Billing including finance if KPI > 0

29. Dispatch process for postpaid bills
Key review area
• Review Dispatch inventory of all posted and sent invoices and check for returned
bills volume.
Data source
• List of printed invoices
• List of dispatched or emailed invoices
• List of invoices generated
• List of returned email or physical email
Frequency
Daily
Methodology
• Compare list of printed invoices with list of dispatched invoices
• Review sample list of returned invoices and reason for return
• Review list of return emails
Key focus
• Recurrent return mails without any payment
• Return mail with wrong address
• Amount of usage in return mails
• Prior period return mails
• Same mail returned more than three bill cycles
• Physical mail returned and email returned for same MSISDN
KPI
• Prior return bills is less than current number
• Total invoice with return mails is 0.01% of total invoice
Action
• Escalate to Finance/customer services if KPI is violated

30. Verification of revenue updated in General Ledger
Key review area
• Ensure that the correct amount of billed revenue is updated into General Ledger of
the company
Data source
• Management Report
• Total invoiced amount
• Read only view of financial system
Frequency
Daily
Methodology
• Review the numbers sent by IT to finance to validate total value of postpaid
revenue
• Multiply average rate with total minutes for voice, SMS and other services.
• Review the deviation between the recalculated amount and the actual amount
Key focus
• Revenue might be split into various heads e.g. Voice, SMS, Data, Roaming and
VAS.
• The recalculated amount would be close and not an exact match to the actual bill
amount.
KPI
• Amount Posted <> amount billed
• Recalculated revenue > actual review by 20%
Action
• Escalate to IT and Billing including finance if KPI is breached

31. Customer complaints
Key review area
• Review customer complaints to ensure that all complaints having revenue
implications are addressed timely
Data source
• Postpaid/Prepaid CRM
• Customer service monthly report
Frequency
Daily
Methodology
• Review all customers’ postpaid related complaints for invoices, payment, last
invoices, adjustment, rating issues etc.
• Check for a complaint related to service and has revenue implications.
• Review resolution time of such complaints
• Review total complaints of similar type
• Review log complaints from same MSISDN
Key focus
• Review high ARPU/Corporate customers
• Invoice not receive complaints
• Cannot make payments complaints
• Payment not reflected on my account.
• Services cannot be use
• Error on my bills
• My bill is too high
• I did not make these calls
• Roaming related complaints
• International calls complaints
KPI
• Unresolved monetary related complaints > 20 in one month

32. Rejected Records
Key review area
• Review of rejected records on the postpaid billing system
Data source
• Billing system suspended/rejected CDR tables
Frequency
Daily
Methodology
• Extract all rejected/suspended valid postpaid CDRs from Billing system
• Review all CDRs with their reason why it was rejected
• Check for CDRs more than two months old
• Confirm on how often rejected CDRs are recycled for normal bill. Validate with
samples
Key focus
• New subscriber CDRs
• Services not programed in Billing system
• Customers not programed in the billing system
• Old CDRs
• Volume of CDRs
• Total duration of CDRs
KPI
• Valid Suspended CDRs count > 0
• Aged CDRs more than two months old
• Total revenue of suspended valid CDRs
Action

33. Interconnect Revenue Integrity
To ensure 100% assurance over all interconnect related traffic, partner information
management, invoice payment and authorized use of approved interconnect trunk.
Also, to ensure MCI is paying interconnect partners for all traffic for which MCI have
billed

34. Interconnect vs. MSC CDR Reconciliation
Key review area
• Reconciliation of Interconnect Billing System Summary from Intec validated
against Interconnect data from switches (MOC and MTC) for voice and SMS and
Trunk Group reconciliation against operator prefix
Data source
• Post mediated data (Normal and Transit records)
• Summary report for all Partners from Interconnect System (Intec) showing total
incoming and outgoing traffic on minute level.
• Trunk list for each partner
• MSISDN Prefix of each partner
• Interconnect agreements
Frequency
Daily
Methodology
• Extract Transit CDRs from Post mediated data
• Sum all total duration group by the incoming and outgoing trunk separately
• Divide the sum duration by 60
• Align each of the grouped minutes in the trunk to each interconnect partner using
the partner trunk list.
• Sum total per partner
• Collect from the interconnect team, summary traffic per partner
• Compare summary with post mediated data extracted for different partners
• If the compared data has inequalities, obtain the summary per trunk from the
interconnect team and perform individual trunk comparison to isolate the trunk with
huge discrepancies.
• In case of huge discrepancies at trunk level, perform a CDR level comparison,
between the trunk in the summary and the trunk extracted from post mediated CDRs
Key focus areas
• Trunk partner list accuracy
• Review each trunk to ensure only legitimate traffic is passing the trunk (incoming and
outgoing)
• Verify that no On-Net call is passing interconnect transit switches
• Check to ensure no non-operator traffic is passing an operator trunk
• Check the date of each calls to ensure summary is accurate
KPI
• Inequality in comparison at partner level and trunk level >100000 seconds for
incoming and outgoing traffic
• Non Partner traffic passing partner Trunk > 0
• Unknown trunk not in list > 0
Action
• Escalate exception if KPI > 0 to Interconnect team ,IT and Network
• Generate report after all investigation input

35. Interconnect Daily Transactions
Key review area
• Review of Interconnect Daily Transactions trend from Intec and interconnect traffic
from post mediated data.
Data source
• Post mediated data (Normal and Transit records)
• Daily summary report for all partners from Interconnect System (Intec) showing
total incoming and outgoing traffic on minutes level and SMS count
• Trunk list for each partner
• MSISDN prefix of each partner
Frequency
Daily
Methodology
• Extract from Post mediated data daily transit CDRs
• Sum all total duration group by the incoming and outgoing trunk separately
• Plot the total minutes (voice) and total count (SMS) per trunk and per partner for
Key focus area
• Trunk partner list accuracy
• Review each trunk to ensure only legitimate traffic is passing the trunk (incoming and
outgoing)
• Verify that no On-Net calls are passing interconnect transit switches
• Ensure no non-operator traffic is passing an operator trunk
• Check the date of each call to ensure summary is accurate
• For trend, ensure week days and weekend have different average range to gauge
daily observation
• Observe false positive Spike/Dip
KPI
• If Daily traffic > Daily Average by 0.1%
Action
• Escalate exception if KPI > 0 to Interconnect team ,IT and Network

36. Validation of Mediation Filtration Rules
Key review area
• Validations of Mediation Filtration Rules for interconnect CDRs to identify new
MSC, trunk, partners, POI (point of interconnect) etc.
Data sources
• Post mediated data (Normal and Transit records)
• Daily Summary report for all partners from Interconnect System (Intec) showing
total Incoming and outgoing traffic on minutes level and SMS count
• Trunk list for each partner
• Network Change request document
• MSISDN Prefix of each partner
• Intec programmed trunk
• Intec Rejected CDRs
Frequency
• Daily
Methodology
• Extract from Post mediated data daily transit CDRs
• Check all transit trunks on MSC to ensure its in line with MCI transit switches for
POI
• Extract all trunk list and compare with trunk list programmed in Intec
• Check all prefix programmed on Intec and compare with all possible prefix in the
transit CDRs to ensure that all prefix is programmed in Intec.
• Check all rejected CDRs; validate against any new network element not
programmed in Intec.
• Extract all MSC ids from the CDRs and compare with MCI configured POI MSC
ids
• Extract all Trunk from CDRs and compare with MCI approved trunk
Key focus area
• Trunk partner list accuracy
• Change Request for POI
• Change Request for Trunk
• MSC for interconnect list
KPI
• Number of Trunk in CDR’s not programmed in Intec
Action
• Escalate exception if KPI > 0 to Interconnect team ,IT and Network

37. Interconnect billing system vs. IN Reconciliation vs.
Postpaid Billing vs. TAP-Out
Key review area
• Validations of billability of outgoing interconnect traffic (INTEC outgoing vs. IN,
Postpaid billing system and TAP-Out outgoing only CDR Reconciliation).
• Data source
• Post mediated data (Transit records)
• Billing related CDRs (IN, Postpaid and TAP)
• Daily summary from Intec
Frequency
Daily
Methodology
• Daily Summary report for all Partners from Interconnect System (Intec) showing
total outgoing traffic on minutes level and SMS count using Trunk and Prefix MSISDN
• Extract all MOC (voice and SMS) calls to each partner from IN, Postpaid and TAP-
Out using their prefix.
• Compare the daily summary outgoing per partners with total extract per partner
from IN, Postpaid Billing and TAP (billing)
• Investigate if Billing CDRs > Intec summary meaning network transit is missing
records or
Key focus area
• Check for duplicate records in Billing
• Ensure Prefix is well defined in Billing
• Ensure all partners trunk are included
• Emphasis more on prefix in the generation of data from Intec
KPI
• Difference between Billing CDRs (minutes and Count) and Intec Summary is Less than 0.01%
• Difference between Intec summary and Billing is less than 0.01%
Action
• Escalate exception to Interconnect ,Billing and Network if KPI > 0.01
• Generate report after all investigation input

38. Invoice verification
Key review area
• Review international calls invoices and payments to TCI and VOIP carrier
Data source
• Post mediated transit data
• Billing related CDRs (IN, Postpaid and TAP)
• Daily summary from Intec for all international Outgoing traffic
Frequency
Daily
Methodology
• Extract from post mediated data all outgoing international traffic separately with
and without 020 as prefix
• Sum the total duration of those with 020 prefix (VOIP) and non 020 prefix (TCI
traffic)
• Extract from the IN, postpaid and TAP all international traffic with and without 020
prefix.
• Review TCI and VOIP partner invoice traffic
• Extract from Intec, similar international traffic if available.
• Compare invoice received for traffic sent with invoice calculated in-house for the
same traffic (Intec and Billing system) for both TIC and VOIP partner.
• If Invoice greater than what is calculated internally than request partner to provide
CDRs as this will lead to over invoicing dispute of invoice
• If Interconnect data is greater than invoice sent by partner than take no action until
dispute is raised. Afterwards verify data e.g. check for duplication and make
adjustments accordingly.
• Check payment made to partners against the invoice sent to ensure invoice and
payment are for same period.
Key focus area
• International traffic treated as national
• National calls can also have 02 as prefix, use 020 for analysis
• Ensure all partners trunk are included
• Ensure all seconds duration are converted to minutes
KPI
• Invoice sent by partner – Internally calculated invoice = 0
• Payment made to partner – Payment calculated based on internally generated
invoice = 0
Action
• Escalate exception if KPI > 0 to Interconnect team ,IT and Finance
• Generate report after all investigation input

39. Interconnect Invoice Posting in General Ledger
Key review area
• Verify invoice sent and received with data generated from Intec to ensure bills are
posted into the General Ledger correctly. Trace invoice to GL.
Data source
• Invoice received and Invoice sent from and to partners
• ERP access/Management monthly report.
• Interconnect data for incoming and outgoing for all partners.
Frequency
Daily
Methodology
• Review total minutes and count (SMS) on each invoice and compute the expected
interconnect amount using rates for per minutes voices and unit SMS
• Compare the amount computed with amount on the invoices, both amount should
be the same.
• Review the amount posted into the company Profit and Loss account. This figure
must be the same as agreed with partner if no dispute occurs.
• Review Partners invoices against data generated by Intec as outgoing
• Dispute and investigate any difference between Partners invoice figure vs. Intec
generated figure for difference more than 0.1 %.
• If Partners invoice data is more than internal data i.e. Intec, investigate reasons for
the difference
Key focus area
• Disputed invoices
• Agreement for payment in event of disputes.
• Overlap invoice payment e.g. consolidating several months in one invoices/posted
figure.
• Consider MSISDN and not only during investigation
• Investigate beyond official trunk to look for possible root causes.
KPI
• Difference between Invoiced traffic and internally generated traffic is more than 0.1%
• GL Posting to Profit & Loss Value <> Invoice agreed with partners.
• Number of Invoice not posted in GL
Action
• Escalate exception if KPI exceed threshold to Interconnect team ,IT and Finance
• Generate report after all investigation input

40. Interconnect Margin Analysis and Market Share Report
Key review area
• Perform analysis to validate profitable margins for Interconnect
• Data source
• Invoice receive and Invoice sent from and to partners
• Interconnect data for incoming and outgoing for all partners.
Frequency
Daily
Methodology
• Collect and tabulate all incoming and outgoing traffic
• Review the difference between both total figures for the past six months or more.
• If incoming traffic is more than outgoing that indicates market dominance i.e. high
market share as per subscriber
• If incoming traffic is less than outgoing, indicates low market share
• In event that outgoing is more than incoming and subscriber base is more than
competitor subscriber base, indicates possible inconsistency in interconnect data and
reporting.
• To compute subscriber base of partners: Extract unique MSISDN from incoming and
outgoing interconnect CDRs using the last three months interconnect data.
• This initial data of three months for subscribers shows active subscribers of the
partner and as a base to compute monthly addition to the partner’s network to access
market share.
• Subsequently, take each month interconnect incoming and outgoing data, extract all
the unique MSISDN (partners) and compare to the base subscribers computed for the
last three months. Any subscriber not in the based is consider a new addition with 98%
probability and is added to the based to have a new base for the following month.
• Repeat this process of extraction and comparison with the base every month to get
the new addition and new subscriber base of the partner’s network.
• After six months restart the process all over again to get more precise numbers.
• Compare and plot the partner’s new activation with monthly activation figure from
sales and review if gaining or losing market share
Key focus area
• The assumption is the probability that a partner subscriber will receive or call MCI
subscriber in the last three months is approximately 98%
• Also, it’s proven that a network with large subscriber base receives more calls from
other partners than it makes to other partners, because the large subscriber base has
more common friends and hence make more on net calls.
• Three months data is best to use as the probability of any customer to be considered
active, a call must be receive or sent in three months interval to other network.
KPI
• Number of new connection by partners
• Total subscriber base of partner
• Incoming calls vs. Outgoing calls = Difference in Market share between partners.
Action
• Escalate exception if KPI exceed threshold to Interconnect team ,IT and Finance
• Send marketing Market share report monthly

41. Roaming Revenue Integrity
To analyse all Partner traffic and revenues in order to ensure accurate calculations
and implementation of IOT (Inter Operator Tariff) agreed and their consistency with
the signed contract. Also, to perform data gathering and data analysis that relates to
reconciliation between partners invoices, actual payments and the respective TAP
files.

42. TAP-IN vs. IN/Postpaid billing system Reconciliation
Key review area
• TAP-IN CDR dump validation for sample bills (Pre-bill) for postpaid subscribers as
well as for already billed prepaid subscribers
Data source
• TAP-IN records decoded
• Postpaid rated CDRs
• IN voice and SMS records
Frequency
Daily
Methodology
• Extract from TAP-IN files, CDRs and separate into Postpaid and Prepaid
• Extract sample Prepaid TAP-IN CDRs and trace these records to IN for voice &
SMS and check that the total duration in both record sets are equal.
• Extract sample of Postpaid TAP-IN CDRs and trace these records to postpaid
rated CDRs and check that the total duration in both record sets are equal.
• If record is in TAP and not in billing, investigate to ensure the records is billed for
postpaid and has already being billed for prepaid.
• If record is in TAP-IN and not in Prepaid and it’s a prepaid subscriber, it can be
indicative of fraud.
• If record is in IN and not in TAP-IN, check date and prior TAP-IN records and also
the next one week TAP-IN CDRs.
Key focus area
• Voice and SMS records must be sampled separately.
• The sample size should be reasonable e.g. 200 records for each type.
• Consider both received calls and originating calls.
• Prepaid data already billed
• TAP-IN postpaid records should be available in the rated postpaid CDRs
KPI
• Number of records in TAP-IN not in Postpaid rated CDRs and IN voice and SMS
• Number of records not in TAP-IN but in Prepaid
Action
• Escalate exception if KPI > 0 to Roaming team and IT
• Generate report after all investigation input

43. TAP File Sequence Check
Key review area
• TAP File sequence continuity check to ensure completeness of TAP-IN files
received and TAP-Out files sent to DCH.
Data source
• TAP-IN files
• TAP-Out files
Frequency
Daily
Methodology
• Extract all TAP file names for both TAP-IN and TAP-Out files
• Extract all CDRs from both TAP-IN and TAP-Out files separately
• Run a sequence check on TAP-IN and TAP-Out files
• TAP files come with name and sequence number. Sometime the sequence
numbers are decoded and can be seen in the CDRs of each record.
• Check for any gap in the sequence, a gap shows missing records/files
• Investigate any missing file/CDR, ask DCH for correctness for TAP-IN and can be
rejected via RAP generation if any issue found
• For TAP-Out ensure that the system generates these files
• Also check that no duplicate sequence (file/CDRs) is present
• Reject TAP-IN file via RAP if duplication found
Key focus area
• Files are in sequence
• No missing fields in CDRs
• No duplicate records
KPI
• Number of missing files i.e. gap interval
• Number of rejected files
Action
• Escalate exception if KPI > 0 to Roaming team ,IT and Network
• Generate report after all investigation input

44. Outbound Roamers vs. DCH Reconciliation
Key review area
• Reconciliation of MOU (Minutes of Usage), File Count, Record Count and SDR
Charge for Outbound Roamers as per DCH vs. Postpaid Billing System to ensure
completeness in billing of roaming usage to subscribers and
Data source
• TAP-IN CDRs and Rated/billed Postpaid summary or CDRs
• IOT document
Frequency
• Monthly
Methodology
• Extract all postpaid TAP-IN files using subscriber prefix after generating the
MSISDN from the IMSI
• Extract the total MOU, MTC and SMS from the postpaid TAP-IN files separately
along with total minutes and count of SMS. This should also include the total SDR
charged.
• Extract from postpaid billed CDRs the total MOU, MTC and SMS traffic billed for
roaming only. This figure in the billing should include the total amount billed
• Convert the total SDR in the TAP-IN CDRs using the average rate for the month
and apply the agreed mark up.
• Sum the total amount derived from the SDR per MOU, MTC and SMS.
• Compare the derived SDR total amount with the total amount billed.
• Both TAP-IN derived revenue and total amount billed should be equal or with less
than 0.1% variance because of average rate of SDR i.e. if two different rates were
used during the month.
• Aside from the total amount, ensure the total minutes and SMS matches in both
data sources.
Key focus area
• SDR rate used during the month.
• Consider MTC
• Ensure no promotion free minutes applies to roaming
• All roaming calls should be billed. Friends and family does not apply
KPI
• Difference between TAP-IN derived amount and total amount billed
• Total minute and SMS count difference between TAP-IN and Billed/rated CDRs
Action
• Escalate exception if KPI > 0 to roaming team ,IT, finance and Network
• Generate report after all investigation input

45. Inbound Roamers (DCH) vs. MSC Reconciliation
Key review area
• Tap-Out reconciliation of MoU for Inbound Roamers (TAP-OUT) of roaming
partners as per DCH vs. Switch (MSC), to ensure completeness and accuracy of
roaming CDRs
Data source
• Post mediated data (Transit records)
• Billing related CDRs (IN, Postpaid and TAP)
• Daily summary from Intec
Frequency
• Monthly
Methodology
• Daily Summary report for all Partners from Interconnect System (Intec) showing
total outgoing traffic on minutes level and SMS count using Trunk and Prefix MSISDN
• Extract all MOC (voice and SMS) calls to each partner from IN, Postpaid and TAP-
Out using their prefix.
• Compare the daily summary outgoing per partners with total extract per partner
from IN, Postpaid Billing and TAP (billing)
• Investigate if Billing CDRs > Summary i.e. network transit is missing records or
• If Summary > Billing i.e. you are is not billing all interconnect traffic
Key focus area
• Check for duplication in Billing records
• Ensure Prefix is well defined, check for inconsistency of definition in billing
• Ensure all partners trunk are included
• Emphasis more on the prefix in the generation of data from Intec
KPI
• Difference between billing CDRs (minutes and Count) and Intec Summary is
Less than 0.01%
• Difference between Intec summary and billing is less than 0.01%
Action
• Escalate exception if KPI > 0.01 to Interconnect team ,IT and Billing and Network
• Generate report after all investigation input

46. Reject Report Validation for DCH TAP-OUT
Key review area
• Review and validation of Reject Report (RAP file) obtained from DCH pertaining to
Tap-Out files rejected by DCH to ensure timely processing and re-sending of reject
files
Data source
• RAP file
• Initial TAP-Out file sent
Frequency
Daily
Methodology
• Collect all RAP files returned by DCH
• Review reason(s) for rejection
• Investigate into the original TAP-Out files to ascertain and confirm the rejection.
• Investigate the reprocessing of the RAP files, check all unprocessed files and the
time it takes to resend the files to DCH
• Estimate the value of all RAP files and specifically the value of unprocessed files.
• Investigate why the unprocessed files are pending and duration thus far.
Key focus area
• Reasons for rejection might include:
• Rejection of duplicate call records within and across TAP files.
• Syntax related to format and standard agreed.
• Non availability of mandatory fields and field containing incorrect data.
• Batch information such as total charges and total number of records not correct.
• Files not received in the correct order.
• Aged files
KPI
• Number of RAP file received
• Number of RAP files reprocessed
• Duration of receiving and processing of RAP files
• Value of RAP files received in a month
• Action
• Escalate exception if KPI > 0 to Roaming team managers and finance
• Generate report after all investigation input

47. SDR Rate Validation
Key review area
• Verification of conversion rates configured in postpaid billing system for calculation
of billable amount from SDR to Rials to ensure compliance with current Rials SDR
conversion rates
Data source
• Standard SDR rates from IMF and EDCH website
• Billed Roaming CDRs
• Postpaid rating table
• TAP-Out converter SDR rate table
Methodology
• Review weekly Iran Rials and SDR rate from IMF and EDCH website
• Review billing table for history of all SDR rates used thus far and the current rate
configured
• Review the TAP-Out converter rates used so far.
• Compare the rates used with the history rate from the websites.
• If there is any difference in rate, compute financial impact i.e. difference between
rate used and the actual rate multiply by total SDR’s
• Rate should be checked at all time because it changes constantly without notice
Key focus area
• Date of rate change
• Date of TAP file generated and the date of calls made
• SDR history monitoring
• TAP-Out files rate applied.
KPI
• Number of history rates that are inconsistent with used rate
• Amount of revenue impact of rate inconsistency
• Duration of old rates used as against current rate.
Action
• Escalate exception if KPI >0 to roaming team leader, IT and Billing and Finance.
Generate report after all investigation input

48. New Roaming Partner Testing
Key review area
• Review IREG (IR32, IR24 and IR21) for GPRS and TADIG (TD57 and TD52) for
new roaming partner testing
Data source
• GSMA website
EDCH websites
Frequency
• Continuous
Procedure
• Read all document relating to roaming on GSMA website.
Key focus area
• TAP3 and EDCH procedures for processing and receiving TAP files
KPI
• Number of roaming related GSMA document read
• Action
• No action applicable

49. Overdue Roaming Payments
Key review area
• Review of overdue payments from all roaming partners
Data source
• Partner’s Invoice and ERP
• Bank Statement or payment proof from finance
• Invoices generated for each partner
• EDCH private portal
Frequency
Daily
Methodology
• On periodical basis align invoices sent and received from each partner
• Compute the difference in amount between each partner for same period to
generate amount due to pay or receive
• Perform this activity in retrospect for six months.
• Extract from finance all payment made/received to each roaming partner.
• Compare the payment paid or received with the difference in invoices computed
and check for inconsistency.
• If the payment made for a given period is not in line with the invoice difference for
that period, indicates over or under payment
• If EDCH is used for financial clearing, check portal and download MCI statement
• Use the statement to corroborate the invoice difference to ensure there is no
inconsistencies between amounts paid/received against amount due.
• Check for overdue payments for multiple period and advice blacklisting of partner.
Key focus area
• Net off payment principle to reduce bad debts
• Consider the period carefully for payment and review sum payments consolidated for
multiple periods.
• Overdue payments more than six months
KPI
• Number of periods with inconsistent payment
• Amount of inconsistent payment
• Total amount of unpaid invoices for amount due from partners and similarly amount
due to partners.
Action
• Escalate exception if KPI >0 to roaming team leader, IT and Billing and Finance.
• Generate report after all investigation input

50. VAS Revenue Integrity
Implementation of business processes and controls to identify and recover revenue
loss across VAS product offering in MCI as well as to review all mobile commerce
transactions like Jiring. Analyse all VAS partners’ traffic and revenue in order to
ensure accurate calculations and implementation of the agreed sharing in the signed
contract.

51. Review of VAS contractual agreement with invoices
from vendors
Key review area
• Review of VAS and related service contractual documents and tracking of all
schemes offered and validation of all VAS partner agreement for transaction of data
process, charging, discounts etc. vs. Invoices from vendors
Data source
• VAS contracts documents
• IN CDRs
• Postpaid rate CDRs
• Post mediated data
• VAS Platform CDRs
Frequency
• Monthly
Methodology
• Read extensively all the contract document relating to each VAS partner
• Review and understand the revenue sharing formula
• Review services offered i.e. Voice, SMS, and USSD etc.
• Highlight and review charges per unit of service
• Understand flow of service between service provider and the customers and how
the charging is done and warehousing of CDRs etc.
• Review any invoice already received from the vendor to validate revenue sharing
formula against the agreement.
• Review payment made against the invoice receive based on revenue shared
• Review service to be given against vendor legal right to render such services or
give such information to our customers to avoid issues of copyright and plagiarism
• Review vendor platform security connection to network elements; ensure all
security issues that could lead to invasion/attack to the platform from vendor are
assessed.
• For SMSC connection, ensure the right type of SMPP connection is allowed on
MAP connection for VAS, also check if vendor can send SMS through the SMSC and
the rate applied on that.
Key focus areas
• Estimate the cost to the network of rendering the service (customer service,
finance, inventory etc.)
• Security issues relating to vendors connectivity to network infrastructure directly
KPI
• Number of contracts
• Number of VAS services per type
• Action
• Complete understanding of VAS contract and processes

52. VAS contents vs. IN/Postpaid billing Reconciliation
Key review area
• Verification of the VAS Content Units consumed as per Content Provider vs. IN
and postpaid Billing System to ensure that the quantum of VAS Services billed by the
VAS Provider matches with the Network Elements (after verifying completeness of
short codes)
Data source
• IN CDRs
• Postpaid CDRs
• VAS CDRs
• SMSC CDRs
Frequency
Daily
Methodology
• Extract all VAS short code CDRs from IN, Postpaid & SMSC and sum by each
short code and amount billed (IN and postpaid only)
• Extract all VAS short codes from VAS CDRs and sum total per each short code
• Add the total for each short code in IN and Postpaid
• Compare the total for each short code in VAS CDRs with the total from IN and
postpaid.
• If the service relates to SMS, extract each short code for all CDRs from the
SMSC
• Compare the SMSC short code with VAS CDRs and IN/Postpaid.
• The total from IN and Postpaid represents the actual short code billed and invoice
should be based on this figure.
• Review invoice sent by VAS partner against the figure derived from IN plus
postpaid , SMSC and VAS CDRs
• If there are discrepancies in all this reference sources, investigate for duplicates
and correctness of data via CDR to CDR based reconciliation.
Key focus areas
• Date wise extraction.
• Check for duplicate when extracting data
• Review the actual rate charge per short code
• IN plus postpaid is the only data to be used for billing.
• For massive discrepancy do CDRs based reconciliation.
• SMSC is for SMS based VAS only.
KPI
• Count and value of difference between billed short code and invoiced short code
• Count and value of difference between billed short codes and VAS CDRs short
codes
Action
• Escalate exception if KPI > 0 to VAS team ,IT and Network
• Generate report after all investigation input

53. Jiring transaction reconciliation
Key review area
• Reconcile between all dealer transactions in Jiring platform and payments to the
bank. Also reconcile all transactions between users of Jiring and Jiring platform and
recharges/top-up from Jiring and reconcile transaction between Jiring platform and IN
platform
Data source
• Jiring CDRs from Jiring platform
• Jiring CDRs from IN (top-up and recharges)
• Dealer payment/demand invoices
Frequency
Monthly
Data source
• Extract from Jiring platform all transactions and group them per type e.g. money
transfer, purchase and recharges/top-up.
• Extract from IN voice records all top-up recharges originating from Jiring platform.
• Review all Jiring dealer related transaction and calculate the expected commission
based on agreement in contract.
• Review customer account in Jiring platform to ensure funds used for services were
deposited earlier.
• Calculate the total funds deposited for a given period against the total funds used
and balance on the account.
• Compare the total recharges from Jiring platform with the total from IN
• If Jiring platform is more than IN, investigate to ensure no commission is paid for
the excess.
• Review the total cost of using the platform against profit obtained from dealership
business.
Key focus area
• Jiring platform must maintain a log of all transaction for future review.
• Each dealer must have a separate account identifier for their transactions
• Each transaction must have unique identifier and attached to either user or merchant
KPI
• Difference in top-up between Jiring platform and IN
• Difference in commission between recalculated dealer commission and invoice from
dealers.
Action
• Escalate exception if KPI > 0 to VAS/Jiring team, IT, finance and Network
• Generate report after all investigation input