Journal Entry Testing & Fraud Risk Screening

How it works

Input

A period's journal entries pulled from QuickBooks (or a spreadsheet from any accounting system), the chart of accounts, and — if available — who prepared and approved each entry, plus the HR termination list

What it does

Checks the population is complete before doing anything else → converts every timestamp to one stated time zone → scores every entry against a documented list of risk factors → pulls a sample using a mix of directed and random selection → drafts a possible explanation for each risky cluster, then has a second, independent pass try to knock that explanation down

What has to hold true

Every flagged entry has to point to the specific number and threshold that tripped it — no flag based on a vague impression. Rules that depend on frequency (like unusual timing patterns) won't fire unless there's enough history to compare against.

The part that makes it reproducible

Output

A 9-tab Excel workpaper — the scored population, the list of exceptions, the sample selected for testing, a separate list of anything that couldn't be tested for lack of information, and a built-in validation tab

Building blocks it runs on

Shared, independently tested components. They ship bundled inside this skill — there is nothing extra to install.

• Sampling Engine30/30
• Time Zone & Date Safety Check
• Built-In Verification Standard
• Excel Workpaper Builder