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| Audit Title | Accounts Payable |
| Audit Number | 1076 |
| Audit Period | Fiscal Year Ending 11-30-2008 |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | P1 | P2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 1 | Age invoices by invoice date | age | APTest$ | | | [invoice date],[invoice amount] | 3/31/2007 | mdy | summer | Ageing of supplier invoices |
| c:\test\data\EWP.xls | 2 | Summarize invoices by supplier and agree to ledger | summary | APTest$ | | amount paid | [vendor number] | | 1 | | |
| c:\test\data\EWP.xls | 3 | Produce a box plot and percentile listing for invoice payments | boxplot | APTest$ | | amount paid | | | | spring | Box Plot of Amounts Paid |
| c:\test\data\EWP.xls | 4 | Produce a histogram for payments to location 'SC' | histo | APTest$ | location like 'SC%' | amount paid | | | | Fall | Invoice Payments |
| c:\test\data\EWP.xls | 5 | Stratify invoices by amount paid | stratify | APTest$ | | amount paid | | 0 100 200 500 1000 2000 3000 | | Fall | Invoice Payments |
| c:\test\data\EWP.xls | 6 | Quantify posted invoices by terms percent offered | summary | APTest$ | | invoice amount | [terms percent] | | | | |
| c:\test\data\EWP.xls | 7 | Total posted invoices for the year | stat | APTest$ | | invoice amount | | | | | |
| c:\test\data\EWP.xls | 8 | Quantify posted invoices by terms days offered | summary | APTest$ | | invoice amount | [terms days] | | | | |
| c:\test\data\EWP.xls | 9 | Summarize invoice amounts paid by approver | summary | APTest$ | | invoice amount | [approver] | | | | |
| c:\test\data\EWP.xls | 10 | Prepare a schedule of invoices for all suppliers whose supplier number begins with '2' | extractwhere | APTest$ | [vendor number] like '2%' | [amount paid] | | | | | |
| c:\test\data\EWP.xls | 11 | Prepare a schedule of any invoices are stale (e.g. over six months old) | extractwhere | APTest$ | [invoice date] < #12-1-2007# | | | | | | |
| c:\test\data\EWP.xls | 12 | Search for vendor number using a wild card (fuzzy match) | fuzzymatch | APTest$ | | | [vendor number],* | 2[0-5]?? | | | |
| c:\test\data\EWP.xls | 13 | Search for locations using a wild card (fuzzy match) Any location beginning with S-T | fuzzymatch | APTest$ | | | location, * | [S-T]? | | | |
| c:\test\data\EWP.xls | 14 | Perform a cut-off test by looking for dates outside the audit period | extractwhere | APTest$ | [invoice date] > #12-1-2008# | | | | | | |
| c:\test\data\EWP.xls | 15 | Determine the amount of lost discounts not taken | stat | APTest$ | [amount paid] - ([invoice amount] * (1-[terms percent])) > 0 | amount paid | | | | Spring | Discounts |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | P1 | P2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 16 | Prepare a schedule of lost discounts not taken | extractwhere | APTest$ | [amount paid] - ([invoice amount] * (1-[terms percent])) > 0 | | | | | | |
| c:\test\data\EWP.xls | 17 | Test for round numbers in invoice payments | rnReport | APTest$ | | amount paid | | | | Summer | Round Numbers for Amounts Paid |
| c:\test\data\EWP.xls | 18 | Prepare a schedule of any invoices have been paid without purchase orders | extractwhere | APTest$ | isnull([PO number]) | | | | | | |
| c:\test\data\EWP.xls | 19 | Determine the total amount paid for invoices without purchase orders | stat | APTest$ | isnull([PO number]) | amount paid | | | | Green | Statistics for amount Paid |
| c:\test\data\EWP.xls | 20 | Check for unusual situation - same vendor, same invoice number, different amount | ssd | APTest$ | | | [vendor number], [invoice number], [invoice amount] | | 3 | | |
| c:\test\data\EWP.xls | 21 | Perform Benford's law testing on payment amounts | benford | APTest$ | | amount paid | | | | Yellow | Benford's Law test for amounts paid |
| c:\test\data\EWP.xls | 22 | Check for duplicate invoice numbers by vendor | duplicates | APTest$ | | Invoice Number | [vendor number],[invoice number] | | 2 | | |
| c:\test\data\EWP.xls | 23 | Check for duplicate invoice numbers and amount by vendor | duplicates | APTest$ | | | [vendor number], [amount paid] | | 2 | | |
| c:\test\data\EWP.xls | 24 | Check for duplicate purchase order numbers | duplicates | APTest$ | | | [po number] | | 1 | | |
| c:\test\data\EWP.xls | 25 | Check for same invoice number, same invoice date, same invoice amount | duplicates | APTest$ | | | [vendor number],[invoice amount], [invoice date] | | 3 | | |
| c:\test\data\EWP.xls | 26 | Prepare a schedule of any invoices which were approved for payment between midnight and 4:00 a.m. | extractwhere | APTest$ | hour([approval time]) between 0 and 4 | | | | | | |
| c:\test\data\EWP.xls | 27 | Prepare a schedule of all invoices with amounts between $5,000 and $10,000 | extractwhere | APTest$ | [amount paid] between 5000 and 10000 | | | | | | |
| c:\test\data\EWP.xls | 28 | Prepare a schedule of recurring monthly invoice amounts | duplicates | APTest$ | | | [vendor number], [invoice amount] | | 2 | | |
| c:\test\data\EWP.xls | 29 | Select all invoices approved by Mary between midnight and 8:00 a.m.. | extractwhere | APTest$ | hour([approval time]) between 0 and 7 and approver = 'Mary' | | | | | | |
| c:\test\data\EWP.xls | 30 | Calculate the difference between invoice amount less discount and amount paid | extractwhere | APTest$ | ([invoice amount] * (1-[terms percent])) - [amount paid] > 0 | | | | | | Calculated amounts |
| c:\test\data\EWP.xls | 31 | Determine the length of the Purchase order number in each record | calc | APTest$ | | PO Number | | len([PO Number]) as [Purchase Order Number length] | | | Calculated amounts |
| c:\test\data\EWP.xls | 32 | Extract the leftmost three characters from each PO Number | calc | APTest$ | | PO Number | | left([PO Number],3) as [Left digits of PO Number] | | | Calculated amounts |
| c:\test\data\EWP.xls | 33 | Extract the rightmost two characters from each PO Number | calc | APTest$ | | PO Number | | right([PO Number],2) as [Right two digits of PO Number] | | | Calculated amounts |
| c:\test\data\EWP.xls | 34 | Extract the middle two characters from each PO Number | calc | APTest$ | | PO Number | | mid([PO Number],3,2) as [Middle two digits of PO Number] | | | Calculated amounts |
| c:\test\data\EWP.xls | 35 | Extract all purchase orders which have the character sequence 247 in any position in the purchase order number | calc | APTest$ | | PO Number | | instr([PO Number],'247') as [PO Numbers containing the digits 247] | | | Calculated amounts |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | P1 | P2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 36 | Perform a stop and go variable sample for invoice totals (14 samples) | stopgov | Sample Variable$ | | | [sampled], [audited value] | | | Spring | Stop and Go Sampling 14 items |
| c:\test\data\EWP.xls | 37 | Perform a stop and go variable sample for invoice totals (21 samples) | stopgov | SV3$ | | | [sampled], [audited value] | | | Fall | Stop and Go Sampling 21 items |
| c:\test\data\EWP.xls | 38 | Perform a stop and go variable sample for invoice totals (30 samples) | stopgov | SV4$ | | | [sampled], [audited value] | | | Blue | Stop and Go Sampling 30 items |
| c:\test\data\EWP.xls | 39 | Perform a stop and go attribute sample for "signature" (sample size 19) | stopgoa | Sample Attribute$ | | | [sampled], [signature] | | | Spring | Stop and Go Sampling 25 items - Signature |
| c:\test\data\EWP.xls | 40 | Perform a stop and go attribute sample for "signature" (sample size 55) | stopgoa | SA3$ | | | [sampled], [signature] | | | Fall | Stop and Go Sampling 55 items - Signature |
| c:\test\data\EWP.xls | 41 | Perform a stop and go attribute sample for "signature" (sample size 120) | stopgoa | SA4$ | | | [sampled], [signature] | | | Blue | Stop and Go Sampling 120 items - Signature |
