You are currently browsing the Audit Commander weblog archives for the day November 20, 2006.
November 20, 2006 by Mike.Blakley.
Shows how to perform various audit tests using MySQL aggregate functions to obtain totals, minima, maxima, etc. Also illustrates the “where” clause which can further isolate or identify the population to be tested.
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November 20, 2006 by Mike.Blakley.
Shows an example of how to extract data from a file with variable length records, each line terminated by a carriage return/linefeed, using the ScriptBasic language.
Posted in Data Extraction | No Comments »
November 20, 2006 by Mike.Blakley.
Shows an example of how to extract data from a file with fixed length records, using the ScriptBasic language.
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November 20, 2006 by Mike.Blakley.
Identification of transactions which may be errors as they do not match the values stored in a lookup table. Routine is written in ScriptBasic.
Posted in Error identification | No Comments »
November 20, 2006 by Mike.Blakley.
Identify transactions which originated on a Federal Holiday, using the ScriptBasic language. Note that the routine uses a lookup table which can be modified to include dates other than Federal Holidays. No cost. Holiday dates can be customized, if they differ from Federal holidays. Code is available in “setup” format.
Posted in Error identification | No Comments »
November 20, 2006 by Mike.Blakley.
Merge two files based upon key field common to both files.
Posted in Data Extraction | No Comments »
November 20, 2006 by Mike.Blakley.
Extract audit data stored in MySQL database using a query. Write results out for further analysis using Excel or EZ-R Stats for Windows. No cost for any of the software.
Posted in Database | No Comments »
November 20, 2006 by Mike.Blakley.
Sample transactions using the cumulative monetary amount (dollar unit sampling) method. View example screen shots.
Posted in Audit sampling | No Comments »
November 20, 2006 by Mike.Blakley.
Age transaction amounts based upon the numeric field specified. Categorizes transactions based upon date. Excel support function.
Posted in Audit Software | No Comments »
November 20, 2006 by Mike.Blakley.
Proc CR is a procedure to facilitate cash recovery. Cash recovery from supplier overpayments is often possible regardless of how well the internal controls have been designed. Best practices and stringent controls can reduce duplicate invoice payments to less than half a percent. However, this error rate seems largely unaffected by automation. There are a variety of reasons why this is the case, e.g. multiple (non-integrated or non-communicating) systems, human error, intentional override, system failures, etc.
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