Area

ShortDesc
Cmd
Tabl
Criteria
ColNames
Column_D
esc
StartDate
EndDate BenType StepNo Out_File
OutDir SQLText
BinList TopBottom
TargetDate
Low
High
BinWidth
NumDays
XtabFile
RowIncludes
ColIncludes
RowSel ColSel Comments
FA
Population totals
stat
fa
cost > 100
cost
f1
0100
step007.htm
AuditDir
Obtain control totals to tie to fixed assets ledger
FA
Check for duplicate tags
dups
fa
cost > 0
tagno,lo
cation
0101
step008.htm
AuditDir
Determine if duplicate asset tag numbers have been assigned
FA
Benfords law
ben
fa
cost > 0
cost
F1
0102
step009.htm
AuditDir
Test that asset cost amounts conform with that expected using Benford's law
FA
Overdepreciated assets extract fa
(cost -ad) <salvage
0103
step010.htm
AuditDir
Prepare a schedule of over depreciated fixed assets
FA
Assets with negative cost
extract fa
cost < 0
0104
step011.htm
AuditDir
Prepare a schedule of any assets recorded with a neagtive cost
FA
Useful life < 2 extract fa
life < 2
0105
step012.htm
AuditDir
Check for invalid useful life for depreciation
FA
Summary by location
summary fa
location
cost
0106
step013.htm
AuditDir
Summarize asset costs by location
FA
Summary by location, useful life
summary fa
location
, life cost
0107
step014.htm
AuditDir
Summarize asset costs by useful life within location
FA
Stratify by cost
stratify
fa
cost
0108
step015.htm
AuditDir
0 1000 2000 3000 5000 7000 8000
9000 10000 12000
Stratify asset costs into cost ranges
FA
Ten fixed assets with largest installed cost
top
fa
cost,10
0109
step016.htm
AuditDir
T
Prepare a schedule of the ten asset records with the largest recorded cost
FA
Count of over depreciated assets
sql
fa
0110
step017.htm
AuditDir
select count(*) from fa where (cost - ad
) < salvage;
Obtain a count of fixed assets which have been over depreciated
AP
Invoice totals stat
invoices
Amount > 0
Amount
0111
step018.htm
AuditDir
Obtain control totals for invoices to tie to A/P Ledger
AP
Check for same, same, different ssd
invoices
amount > 0
Vendor_Number, Invoice_Number, Amount
0112
step019.htm
AuditDir
AP
Check for duplicate payments
dups
invoices
amount > 0
Vendor_Number, Invoice_Number, Amount
0113
step020.htm
AuditDir
Perform a basic test for duplicate payments
AP
Test Benford's Law
ben
invoices
Amount > 0
Amount
F1
0114
step021.htm
AuditDir
Check the application of Benford's Law to invoice payments
AP
Overpaid invoices
extract invoices
Amount_Paid > Amount
0115
step022.htm
AuditDir
Determine if any potential invoice overpayments have been made
AP
Largest 20 invoices
top
invoices
Amount
0116
step023.htm
AuditDir
T
Prepare a schedule of the 20 largest invopice payments made
AP
Stratify invoices by amount
stratify
invoices

Amount
0117
step024.htm
AuditDir
0 1000 2000 3000 5000 7000 8000 9000 10000 12000
Stratify invoice payments by amount
AP
Invoices issued on a weekend
extract invoices
weekday(Invoice_
Date) > 5
0118
step025.htm
AuditDir
Prepare a schedule of invoices which were issued on a weekend
AP
Invoices issued on a holiday
holiday invoices
Invoice_Date
0119
step026.htm
AuditDir
Prepare a schedule of invoices which were issued on a federal holiday
AP
Check for gaps in dates dategap invoices
Invoice_
Date
0120
step027.htm
AuditDir
Check for gaps in dates of invoices issued
AP
List round number amounts
round invoices
Amount
0121
step028.htm
AuditDir
Prepare a schedule of invoices with round number amounts
AP
List invoices near a date
datenear
invoices
Invoice_Date
0122
step029.htm
AuditDir
2007-06-15
5
Year end cut-off testing
AP
List invoices within a date range
daterange
invoices
Invoice_Date
2007-06-27
2007-07-02
0123
step030.htm
AuditDir
Select invoices within a date range
AP
Ageing of invoices
ageing invoices
Amount,Invoice_D
ate
0124
step031.htm
AuditDir
2007-06-30
30
Ageing as of year end
AP
Random number generation
random invoices
0125
step032.htm
AuditDir
1
1000
Generate random
numbers for sampling
AR
Population totals
stat
fa
cost > 100
]
0126
step033.htm
AuditDir
Obtain control totals for tie-in
AR
Check for duplicate tags
dups
fa
cost > 0
tagno,lo
cation
0127
step034.htm
AuditDir
Check for duplicate billings
PY
Payroll totals stat
payroll
GrossPay
0128
step035.htm
AuditDir
Obtain control totals for tie-in
PY
Duplicate payroll payments
dups
payroll
EmpNo, DatePaid
0129
step036.htm
AuditDir
Check for duplicate payroll payments
PY
List gross pay diff hours worked
extract payroll abs(GrossPay - (
Hoursworked * hourlyrate)) > .50
0130
step037.htm
AuditDir
Recalculate overtime
PY
List 20 largest payroll amounts top
payroll
GrossPay
,20
0131
step038.htm
AuditDir
T
Prepare a schedule of the 20 largest payroll amounts
PY
Summarize payroll by dept
summary payroll
deptno GrossPay
0132
step039.htm
AuditDir
Summarize payrolls by department for tie-in to control totals
PY
Summarize sick hours by emp
summary payroll SickHours != 0 empno
SickHours
0133
step040.htm
AuditDir
Summarize sick hours by employee to identify the largest
PY
Missing check numbers gap
payroll
CheckNumber
0134
step041.htm
AuditDir

Test for missing paycheck numbers

PC
Summary by department summary pcard
Dept
TranAmount
0135
step042.htm
AuditDir
Summarize e-procurement by department
PC
Summary by MCC Code
summary pcard
MCCCode TranAmount
0136
step043.htm
AuditDir
Summarize e-procurement by MCC Code
PC
Potential duplicate purchases dups
pcard
TranDate, CardNu
mber, TranAmount
0137
step044.htm
AuditDir
Test for potential duplicate billings
PC
Unallowable purchases sql
pcard
0138
step045.htm
AuditDir
select p.*, u.MCCCode from pcard p, unal
low u where p.MCCCode = u.MCCCode;
Test for unallowable purchases
PC
Summary of charges by employee summary pcard
Employee
TranAmount
0139
step046.htm
AuditDir
Summarize charges by employee
PC
Cross Tabs by dept MCC Code
crosstabs
pcard
Employee
TranAmount
0140
step047.htm
AuditDir
Obtain a cross-tabulation of purchases by department and MCC Code
PC
Purchases on holidays holiday pcard
TranDate
0141
step048.htm
AuditDir
Focus on purchases made during holidays
GL
Check for duplicate postings
dups
je
tagno,location
0142
step049.htm
AuditDir
Test for duplicate GL postings
GL
Round number postings round je
Amount
0143
step050.htm
AuditDir
Prepare a schedule of round number postings
GL
Summary by account
summary je
AcctNo Amount
0144
step051.htm
AuditDir
Summarize GL postings by account
GL
Posting totals stat
je
Amount
0145
step052.htm
AuditDir
Obtain a total of postings, along with other statistics
GL
Description includes the word plug
extract je
description like
'%Plug%
0146
step053.htm
AuditDir
Test for entries using the description "plug
IC
Inventory control totals (duplicates) dups
inventory
warehouse, stocknumber
0147
step054.htm
AuditDir
Check for duplicate inventory counts
IC
Population totals
stat
inventory
Extended
Cost
0148
step055.htm
AuditDir
Inventory control totals for tie-in
IC
Cost improperly extended
extract inventory
abs(ExtendedCost
- (Units * UnitCost)) > .50
0149
step056.htm
AuditDir
Reperform inventory extensions
IC
Test using Benford's Law
ben
inventory
Units
f1
0150
step057.htm
AuditDir
Compare inventory counts with that expected using Benford's law
IC
Stratify Inventory by Counts
stratify
inventory
Units
0151
step058.htm
AuditDir
0 100 200 500 1000 2000
Stratify inventory counts
IC
Negative Inventory counts
extract inventory
units < 0
0152
step059.htm
AuditDir

Test for negative inventiry counts

ER
List the five largest expense reports top
expensereport
Total,5
0153
step060.htm
AuditDir
Prepare a schedule of the five largest expense reports
ER
Potential duplicate expense reports
dups
expensereport
Empno, Total,ReportDate
0154
step061.htm
AuditDir
Chgeck for potential duplicate expense report payments
ER
Breakfast over $15
extract expensereport Breakfast > 15
0155
step062.htm
AuditDir
Prepare a schedule of breakfast amounts over $15
ER
Taxi but no airfare
extract expensereport Taxi > 0 and Airfare = 0
0156
step063.htm
AuditDir
Test for instances of taxi, but no air fare
ER
Ten largest hotel amounts
top
expensereport
Hotel,10
0157
step064.htm
AuditDir
T
Prepare a schedule of the ten largest hotel amounts
ER
Expense reports on Sunday
extract expensereport weekday(Reportda
te) = 6
0158
step065.htm
AuditDir
List expense reports for Sundays
ER
Airfare on Sunday with no hotel extract expensereport weekday(ReportDa
te) = 6 and hotel = 0
0159
step066.
htm
AuditDir
Check for airfare on a Sunday with no hotel charge
HU
Total of all refunds
stat
combined
amount
0160
step067.htm
AuditDir
Obtain a total of all refunds made
HU
Summarize refunds by employee summary combined
Call_Cen
ter_Employee
Amount
0161
step068.htm
AuditDir
Summarize refunds by employee
HU
Check imcompatible function
extract combined
Call_Center_Empl
oyee = CS_Auth
0162
step069.htm
AuditDir
Prepare a schedule where incompatible approvals have been made
HU
Approvals at odd hours extract combined
hour(Auth_time) < 4
0163
step070.htm
AuditDir
Test for approvals outside buisiness hours
HU
Gaps in refunds checks gap
combined
Checknum
ber
0164
step071.htm
AuditDir
Check for gaps in refunbd checks
HU
Largest 20 refunds
top
combined
amount,2
0
0165
step072.htm
AuditDir
T
Prepare a schedule of the 20 largest refund amounts