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Selecting a sample - either statistically of judgmentally
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Extracting, sorting, and summarizing data
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Obtaining file statistics (totals, minimum / maximum / average values)
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Evaluating statistical samples results
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Performing analytical review techniques, such as identifyign slow moving inventory and extracting those items for further audit review
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Finding how many transactions or population items meet specific criteria
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Checking for gaps in processing sequences
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Checking for duplicates (e.g., paying the same vendor twice)
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Doing arithmetic calculations
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Analyzing data for file validity, e.g., missing data and fields with inappropriate values
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Analyzing data files for unusual pattern of numbers
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