Learn how accounting spreadsheets work with real examples of journals plus when to switch to accounting software.

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Journal entries are, according to the Journal of Accountancy, highly susceptible to management override and fraud. The most frequent, says the Journal, are manual override entries involving fictitious ...

The Public Company Accounting Oversight Board released a staff publication highlighting problems it's seeing with audits of journal entries. Processing Content The publication, Audit Focus: Journal ...

A journal batch acts like an electronic folder that holds one or more journal entries. Summary of Steps to Create A Journal Batch Sign-on to the Oracle applications and select the "RIT - GL - JOURNAL ...

Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...