| Audit Information | | | | | | | | | | | |
| Audit Title | Purchases and Payments | | | | | | | | | | |
| Audit Number | 1089 | | | | | | | | | | |
| Audit Period | Fiscal Year Ending 11-30-2008 | | | | | | | | | | |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 1 | Age invoices by supplier | age | PPTest$ | | | [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 | PPTest$ | | amount paid | [vendor number] | | 1 | | |
| c:\test\data\EWP.xls | 3 | Produce a box plot and percentile listing for invoice payments | boxplot | PPTest$ | | amount paid | | | | spring | Box Plot of Amounts Paid |
| c:\test\data\EWP.xls | 4 | Produce a histogram for payments to location 'SC' | histo | PPTest$ | location like 'SC%' | amount paid | | | | Fall | Invoice Payments |
| c:\test\data\EWP.xls | 5 | Stratify invoices by amount paid | stratify | PPTest$ | | 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 | PPTest$ | | invoice amount | [terms percent] | | | | |
| c:\test\data\EWP.xls | 7 | Total posted invoices for the year | stat | PPTest$ | | invoice amount | | | | Fall | |
| c:\test\data\EWP.xls | 8 | Quantify posted invoices by terms days offered | summary | PPTest$ | | invoice amount | [terms days] | | | | |
| c:\test\data\EWP.xls | 9 | Summarize invoice amounts paid by approver | summary | PPTest$ | | invoice amount | [approver] | | | | |
| c:\test\data\EWP.xls | 10 | Prepare a schedule of invoices for all suppliers whose supplier number begins with '2' | extractwhere | PPTest$ | [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 | PPTest$ | [invoice date] < #12-1-2007# | | | | | | |
| c:\test\data\EWP.xls | 12 | Search for vendor number using a wild card (fuzzy match) | fuzzymatch | PPTest$ | | | [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 | PPTest$ | | | location, * | [S-T]? | | | |
| c:\test\data\EWP.xls | 14 | Perform a cut-off test by looking for dates outside the audit period | extractwhere | PPTest$ | [invoice date] > #12-1-2008# | | | | | | |
| c:\test\data\EWP.xls | 15 | Determine the amount of lost discounts not taken | stat | PPTest$ | [amount paid] - ([invoice amount] * (1-[terms percent])) > 0 | amount paid | | | | Spring | Discounts |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 16 | Prepare a schedule of lost discounts not taken | extractwhere | PPTest$ | [amount paid] - ([invoice amount] * (1-[terms percent])) > 0 | | | | | | |
| c:\test\data\EWP.xls | 17 | Test for round numbers in invoice payments | rnReport | PPTest$ | | 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 | PPTest$ | isnull([PO number]) | | | | | | |
| c:\test\data\EWP.xls | 19 | Determine the total amount paid for invoices without purchase orders | stat | PPTest$ | 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 | PPTest$ | | | [vendor number], [invoice number], [invoice amount] | | 3 | | |
| c:\test\data\EWP.xls | 21 | Perform Benford's law testing on payment amounts | benford | PPTest$ | | amount paid | | | | Yellow | Benford's Law test for amounts paid |
| c:\test\data\EWP.xls | 22 | Check for duplicate invoice numbers by vendor | duplicates | PPTest$ | | Invoice Number | [vendor number],[invoice number] | | 2 | | |
| c:\test\data\EWP.xls | 23 | Check for duplicate invoice numbers and amount by vendor | duplicates | PPTest$ | | | [vendor number], [amount paid] | | 2 | | |
| c:\test\data\EWP.xls | 24 | Check for duplicate purchase order numbers | duplicates | PPTest$ | | | [po number] | | 1 | | |
| c:\test\data\EWP.xls | 25 | Check for same invoice number, same invoice date, same invoice amount | duplicates | PPTest$ | | | [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 | PPTest$ | 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 $10,000 | extractwhere | PPTest$ | [amount paid] between 5000 and 10000 | | | | | | |
| c:\test\data\EWP.xls | 28 | Prepare a schedule of recurring monthly invoice amounts | duplicates | PPTest$ | | | [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 | PPTest$ | 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 | PPTest$ | ([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 | PPTest$ | | 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 | PPTest$ | | 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 | PPTest$ | | 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 | PPTest$ | | 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 | PPTest$ | | 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 | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 36 | Identify transactions made on a Saturday or Sunday | wd | Suspect Payments$ | | Invoice Date | | 1000001 | | fall | Population statistics for Invoice Date |
| c:\test\data\EWP.xls | 37 | Prepare a weekday report for Invoice Date | wdreport | Suspect Payments$ | | | [invoice date],[invoice amount] | mdy | US | spring | Weekday report report for Invoice Date |
| c:\test\data\EWP.xls | 38 | Prepare a holiday report for Invoice Date | HolidayReport | Suspect Payments$ | | Invoice Date | | mdy | US | summer | Holiday report for Invoice Date |
| c:\test\data\EWP.xls | 39 | Obtain population statistics for invoice amount | stat | Suspect Payments$ | | Invoice Amount | | | | winter | Population statistics for Invoice Amount |
| c:\test\data\EWP.xls | 40 | Prepare a histogram for invoice amounts | histo | Suspect Payments$ | | Invoice Amount | | | | yellow | Histogram for Invoice Amount |
| c:\test\data\EWP.xls | 41 | Prepare a box plot for invoice payments | boxplot | Suspect Payments$ | | Invoice Amount | | | | orange | Boxplot and percentile report Invoice Amount |
| c:\test\data\EWP.xls | 42 | Perform an analysis using Benford's law for the invoice amounts | benford | Suspect Payments$ | | Invoice Amount | | F1 | | spring | Benford compliance test for Invoice Amount |
| c:\test\data\EWP.xls | 43 | Stratify invoice amounts to help plan the audit | stratify | Suspect Payments$ | | Invoice Amount | | 0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 6000 | | yellow | Data stratification test for Invoice Amount |
| c:\test\data\EWP.xls | 44 | Determine the population statistics for the discount percents | stat | Suspect Payments$ | | Disc Pct | | | | fall | Population statistics for Disc Pct |
| c:\test\data\EWP.xls | 45 | Prepare a histogram for discount percents | histo | Suspect Payments$ | | Disc Pct | | | | fall | Histogram for Disc Pct |
| c:\test\data\EWP.xls | 46 | Prepare a box plot for discount percents | boxplot | Suspect Payments$ | | Disc Pct | | | | fall | Boxplot and percentile report Disc Pct |
| c:\test\data\EWP.xls | 47 | Obtain basic population statistics for tems days | stat | Suspect Payments$ | | Term Days | | | | fall | Population statistics for Term Days |
| c:\test\data\EWP.xls | 48 | Prepare a histogram for usage of terms days | histo | Suspect Payments$ | | Term Days | | | | fall | Histogram for Term Days |
| c:\test\data\EWP.xls | 49 | Prepare a box plot for terms days | boxplot | Suspect Payments$ | | Term Days | | | | fall | Boxplot and percentile report Term Days |
| c:\test\data\EWP.xls | 50 | Audit Objective | wd | Suspect Payments$ | | Approval date | | 1000001 | | fall | Population statistics for Approval date |
| c:\test\data\EWP.xls | 51 | Prepare a round number report for Approval date | rnReport | Suspect Payments$ | | Approval date | | 1000001 | | fall | Round number report for Approval date |
| c:\test\data\EWP.xls | 52 | Prepare a holiday report for Approval date | HolidayReport | Suspect Payments$ | | Approval date | | mdy | US | fall | Holiday report for Approval date |
| c:\test\data\EWP.xls | 53 | Obtain population statistics as to payment amounts | stat | Suspect Payments$ | | Payment Amount | | | | fall | Population statistics for Payment Amount |
| c:\test\data\EWP.xls | 54 | Prepare a histogram of payment amounts | histo | Suspect Payments$ | | Payment Amount | | | | fall | Histogram for Payment Amount |
| c:\test\data\EWP.xls | 55 | Prepare a box plot for invoice payments | boxplot | Suspect Payments$ | | Payment Amount | | | | fall | Boxplot and percentile report Payment Amount |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 56 | Test conformity with Benford's Law for payment amounts | benford | Suspect Payments$ | | Payment Amount | | F1 | | spring | Benford compliance test for Payment Amount |
| c:\test\data\EWP.xls | 57 | Stratify the payment amounts | stratify | Suspect Payments$ | | Payment Amount | | 0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 6000 | | yellow | Data stratification test for Payment Amount |
| c:\test\data\EWP.xls | 58 | Prepare a schedule of transactions occuring on Saturdays and Sundays | wd | Suspect Payments$ | | Payment Date | | 1000001 | | fall | Population statistics for Payment Date |
| c:\test\data\EWP.xls | 59 | Prepare a round number report for Payment Date | rnReport | Suspect Payments$ | | Payment Date | | 1000001 | | fall | Round number report for Payment Date |
| c:\test\data\EWP.xls | 60 | Prepare a holiday report for Payment Date | HolidayReport | Suspect Payments$ | | Payment Date | | mdy | US | fall | Holiday report for Payment Date |
