ANALYZE -> DUPLICATES

ACL

Tutorial 2

COMMANDS:

ANALYZE -> DUPLICATES

ANALYZE -> GAPS

DATA -> SORT

TOOLS -> COMMENT

PAYROLL

1.  Run DUPLICATES option from the ANALYZE menu bar option. Make sure to check “GAPS”, “PRESORT”, and “DUPLICATES” in the dialogue box. Click on “Employee Number” as the column to verify sequence. Go to the OUTPUT tab and set output to SCREEN. Click OK.

a. Explain the results you get.

b. How many duplicates do you have? How many gaps?

c. Could the gaps be legitimate; that is, they do not of themselves indicate errors or fraud?

d. If so, describe an alternative test.

2.  Rerun DUPLICATES command, but this time uncheck GAPS.

a. What would you think of the results as an auditor?

b. What would you do with the results?

c. What other field would you check for DUPLICATES or GAPS? Run the DUPLICATES command again.

3.  Run SORT by Employee Number. Use OUTPUT FILE name PAYROLL-EmpNo. Run DUPLICATES option. Come up with a selection for the Sequence On side that will detect possible duplicate checks even though the employee numbers are different (such result would be more likely to be fraud than error, but surely one or the other). On the List Fields side, choose the first 5 fields in a sequence that will make it easy for you to interpret the results. Make sure Output Tab has SCREEN option for output results. Click OK.

a. What results do you get?

b. How many duplicates do there appear to be in the file?

c. Run DUPLICATES again, this time check GAPS and SEQUENCE on Check Number.

d. Do you find any patterns in the data that need investigation?

e. Does the report give you some direction for substantive testing?

4.  Use COMMENT to insert a comment into the LOG file that notes your concerns. Instead of using TOOLS->COMMENT, just enter it manually in the text box in the LOG window; start with “COMMENT...”.