Journal-entry testing: weekends, after hours, users
This lesson is part of the course
In this lesson
You screen Brightwater's year-end journal entries for weekend postings, after-hours postings and unusual users, then add up the high-risk entries.
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Lessons in this course
- Materiality: overall, performance & trivial Locked
- Analytical procedures: expectation vs actual Locked
- Monetary unit sampling: size, interval, selection Locked
- Three-way match: PO, receipt, invoice Locked
- Duplicate payments & round-amount tests Locked
- Benford's law: the first-digit test Locked
- Journal-entry testing: weekends, after hours, users Locked
- Ratio red flags: DSO jump & margin swing Locked