| Audit Step | Audit Procedure | Perf. By | Date | Ref |
|---|
|
1 |
Perform an overall ageing of invoices |
FR |
03-04-2009 |
R-1 |
|
2 |
Summarize invoices by customer for agreement to the trial balance |
HG |
03-10-2009 |
R-2 |
|
3 |
Summarize invoices by state code |
HG |
04-14-2009 |
R-3 |
|
4 |
Summarize invoices by city and state |
HG |
01-11-2009 |
R-4 |
|
5 |
Summarize invoices by state, by customer number |
AFG |
03-11-2009 |
R-5 |
|
6 |
Produce a box plot and percentile listing for invoice amounts |
HG |
03-01-2009 |
R-6 |
|
7 |
Produce a histogram for billings to state 'SC' |
AFG |
03-03-2009 |
R-7 |
|
8 |
Stratify invoices by Invoice Amount |
HG |
02-15-2009 |
R-8 |
|
9 |
Quantify posted invoices by terms percent offered |
FR |
04-04-2009 |
R-9 |
|
10 |
Total posted invoices for the year |
SCD |
02-13-2009 |
R-10 |
|
11 |
Quantify posted invoices by terms days offered |
FR |
03-11-2009 |
R-11 |
|
12 |
Summarize invoice amounts billed by approver |
AFG |
01-31-2009 |
R-12 |
|
13 |
Prepare a schedule of invoices for all customers whose customer number begins with '1105' |
HG |
02-03-2009 |
R-13 |
|
14 |
Prepare a schedule of any invoices are stale (e.g. over six months old) |
FR |
01-26-2009 |
R-14 |
|
15 |
Search for customer number using a wild card (fuzzy match) |
AFG |
03-29-2009 |
R-15 |
|
16 |
Search for states using a wild card (fuzzy match) Any state beginning with S-T |
AFG |
04-09-2009 |
R-16 |
|
17 |
Perform a cut-off test by looking for dates outside the audit period |
HG |
04-06-2009 |
R-17 |
|
18 |
Determine the amount of lost discounts not taken |
AFG |
02-25-2009 |
R-18 |
|
19 |
Prepare a schedule of lost discounts not taken |
FR |
02-24-2009 |
R-19 |
|
20 |
Test for round numbers in invoice billings |
SCD |
04-11-2009 |
R-20 |
|
21 |
Check for unusual situation - same customer, same invoice number, different amount |
AFG |
02-10-2009 |
R-21 |
|
22 |
Perform Benford's law testing on billing amounts |
HG |
03-15-2009 |
R-22 |
|
23 |
Check for duplicate invoice numbers by customer |
AFG |
02-08-2009 |
R-23 |
|
24 |
Check for duplicate invoice numbers and amount by customer |
SCD |
02-25-2009 |
R-24 |
|
25 |
Check for duplicate invoice numbers |
AFG |
02-02-2009 |
R-25 |
|
26 |
Check for same invoice number, same invoice date, same invoice amount |
HG |
03-04-2009 |
R-26 |
|
27 |
Prepare a schedule of any invoices which were approved for billing between midnight and 4:00 a.m. |
HG |
03-29-2009 |
R-27 |
|
28 |
Prepare a schedule of all invoices with amounts between $9,000 and $10,000 |
HG |
04-10-2009 |
R-28 |
|
29 |
Prepare a schedule of recurring monthly invoice amounts |
FR |
04-02-2009 |
R-29 |
|
30 |
Select all invoices approved by Mary between midnight and 8:00 a.m.. |
SCD |
04-09-2009 |
R-30 |
|
31 |
Calculate the difference between invoice amount less discount and Invoice Amount |
HG |
03-23-2009 |
R-31 |
|
32 |
Determine the length of the invoice number in each record for customers in any city beginning with the name 'MAYAQ' |
SCD |
02-03-2009 |
R-32 |
|
33 |
Extract the leftmost three characters from each Invoice Number for customers in any city beginning with the name 'MAYAQ' |
HG |
02-11-2009 |
R-33 |
|
34 |
Extract the rightmost two characters from each Invoice Number for customers in any city beginning with the name 'MAYAQ' |
HG |
04-10-2009 |
R-34 |
|
35 |
Extract the middle two characters from each Invoice Number for customers in any city beginning with the name 'MAYAQ' |
AFG |
03-18-2009 |
R-35 |
|
36 |
Extract all invoices which have the character sequence 247 in any position in the invoice number |
FR |
03-20-2009 |
R-36 |
|
37 |
Prepare a schedule of all customers whose address is a rural free delivery |
HG |
03-02-2009 |
R-37 |
|
38 |
Prepare a schedule of all customers whose address is missing |
HG |
03-16-2009 |
R-38 |
|
39 |
Perform a stop and go variable sample for account balances - first iteration |
AFG |
03-02-2009 |
R-39 |
|
40 |
Perform a stop and go variable sample for invoice totals (21 samples) |
HG |
01-23-2009 |
R-40 |
|
41 |
Perform a stop and go variable sample for account balances (30 samples) |
FR |
02-03-2009 |
R-41 |
|
42 |
Perform a stop and go attribute sample for "signature" (sample size 19) |
SCD |
03-17-2009 |
R-42 |
|
43 |
Perform a stop and go attribute sample for "signature" (sample size 55) |
FR |
04-11-2009 |
R-43 |
|
44 |
Perform a stop and go attribute sample for "signature" (sample size 120) |
FR |
03-09-2009 |
R-44 |
