Journal Entry Fraud Testing Workpaper
Record the risk-based criteria you selected for journal entry testing — round-dollar amounts, post-period and back-dated postings, unusual account pairings, entries by unexpected users, weekend and holiday activity — and what you actually examined against each one. Materiality and thresholds are your inputs, because they are set per engagement and nothing here should look authoritative that isn't. The output is a clean, signed-off workpaper showing your criteria, your work and your exceptions.
Fill & print the form
Runs entirely in your browser — nothing is uploaded; your answers are saved only on this device.
Frequently asked
Does it find fraudulent entries?
No. It documents the criteria you chose and the entries you examined — it does not scan a ledger, score entries or detect fraud. The judgement and the testing are yours; this records them.
Why doesn't it set a round-dollar threshold or materiality for me?
Both are engagement-specific. A number baked into the form would look authoritative and get relied on, so you enter what you applied and the workpaper records it.