| Step | Audit procedure or test | How? | Shockwave |
|---|---|---|---|
| Analysis | |||
| 1 | Summarize reports by employee to prove individual balances | How? | Short Movie |
| 2 | Total expense reports for the year for testing compliance with policies | How? | Short Movie |
| 3 | Produce a box plot and percentile listing for expense reports | How? | Short Movie |
| Calculations | |||
| 4 | Total the file. (Separate into debit and credit amounts) | How? | Short Movie |
| Exception Tests | |||
| 5 | Identify unusual amounts for food or lodging costs | How? | Short Movie |
| 6 | Identify stale expense report claims | How? | Short Movie |
| 7 | Test for items with dates or references out of range (cut-off) | How? | Short Movie |
| 8 | Perform Benford's law testing on payment amounts | How? | Short Movie |
| 9 | Test for round numbers in claims in total and by employee | How? | Short Movie |
| 10 | Check for same employee, same date, same meal, different amount | How? | Short Movie |
| Duplicates | |||
| 11 | Test for duplicate payments/invoices | How? | Short Movie |
| 12 | Check for duplicate bank account details | How? | Short Movie |
| Matching | |||
| 13 | Identify recurring expense report payments | How? | Short Movie |
| 14 | Match employee numbers in expense report register with payroll master file | How? | Short Movie |
| Sampling | |||
| 15 | Select and evaluate attribute or variable samples for physical verification or amount testing | How? | Short Movie |
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