Journal Entry Testing Agent
Analyses the full population of journals against risk criteria and explains why each flagged entry stands out.
The challenge
Standards require testing journals for management override, but filters built in spreadsheets return hundreds of entries with no ranking. Teams test a handful and hope the rest are unremarkable.
What the agent does
- Confirms the journal population is complete by rolling it forward from opening to closing balances.
- Runs the firm’s risk criteria over every entry: unusual users, timing, round amounts, rare account pairs, entries near thresholds.
- Ranks the results and explains each one in a sentence, using the entry’s own description and history.
- Prepares the testing workpaper with the selected entries and the support to request.
Your people stay in control
Criteria are set by the engagement team and recorded. The agent ranks and explains; the team chooses what to test.
Works with
- General ledger extracts
- Engagement software
- Data analytics environment
How we measure success
- Population completeness confirmed
- Entries reviewed per engagement
- Time to produce the testing selection
Kind of work
Analysis and planning. The agent analyses your data, explains what it shows and sets out the options.
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Want this working in your firm?
We can show it working on real examples from your business before you commit to a full build.