Overview of analytics

Cycle	Analytic
Procurement	Reconciliation of vendor accounts to the trial balance
Procurement	General Ledger Analysis (view on full population)
Procurement	Goods Receipt without a Purchase Order
Procurement	Invoice Receipt without a Purchase Order
Procurement	Overview of purchases from one time vendors (vendors without required master data)
Procurement	Ageing Goods Receipt / Invoice Receipt account
Procurement	Direct expenses (payments with P&L effect but no corresponding invoice)
Procurement	Retrospective PO (PO created after invoice)
Procurement	Purchase document analysis (view on full population)
Procurement	Ageing supplier balances
Procurement	Debit supplier balances
Procurement	Duplicate invoices
Procurement	Duplicate payments
Procurement	Same material purchased at different vendors
Procurement	Purchase price analysis
Procurement	Manual entries to vendor control accounts
Procurement	4-way match (Purchase Order / Goods Receipt / Invoice / Payment)
Procurement	Segregation Of Duties (SOD) - Create Purchase Requisition - Create Purchase Order - Approve Purchase Order - Post invoice - Post payment - Post Goods receipt - Maintain vendor - Maintain vendor bank account
Procurement	Incomplete vendor master data
Procurement	Duplicate vendor master data (name, address, VAT, bank)
Procurement	Changes to vendor master data
Assets	Reconciliation of asset control accounts to the trial balance
Assets	General Ledger analysis (view on full population)
Assets	Fixed assets movement schedule (Fixed assets roll-forward reconciled to trial balance)
Assets	Depreciation rate consistency check
Assets	Overview of remaining lifetime
Assets	Overview of changes in depreciation rate
Assets	Assets with a negative net book value
Assets	Manual entries to asset control accounts
Assets	Incomplete asset master data
Assets	Duplicate asset master data
Assets	Changes to asset master data
Journals	Reconciliation of accounting documents to the trial balance
Journals	General Ledger analysis (view on full population)
Journals	List of manual journals with round numbers or recurring digits
Journals	List of manual journals with blank narratives
Journals	List of journals with a value greater than [Curr]X
Journals	Journals processed by users at risk (management, executives, IT)
Journals	Journals with a specific user narrative
Journals	Journal entry line items posted to seldom used accounts
Journals	Journal entries that have unusually small or large amounts when compared to the average amounts posted to that account
Journals	Journal entries that are posted to unrelated account combinations - Fixed assets or inventory <> P/L - Fixed assets or inventory or A/R or A/P <> fixed assets or inventory or A/R or A/P - Bank <> P/L - P/L <> P/L (excluding reclassifications) - Bank <> deferred/accrued accounts - A/R or A/P <> P/L (manual entries)
Journals	Users who seldom post journal entries - header level test that identifies journal entries made by users who do not post often
Journals	Journal Entries with Integrity Issues
Journals	Back dated and pre dated journal entries - Header level test that identifies journal entries that are back dated or pre dated - Have a large number of days between posted date and effective date.
Journals	Large income statements credits posted before quarter end
Journals	Large revenue debit after quarter end
Journals	Potential Duplicate Journal Entries (manual entries) : Line level test that identifies similar or potential duplicate journal entries for each company code in a same year on : - accounting code - amount - month - debit/credit indicator
Journals	Entries posted on weekends or bank holidays
Journals	Changes made to chart of accounts
Journals	Ageing open items on balance sheet accounts
Journals	Segregation Of Duties (SOD) - Maintain posting periods - Maintain chart of accounts - Post accounting document - Post manual entries
Journals	Unbalanced journal entries
Journals	Valuation of balances in a foreign currency
Journals	Revaluation of foreign exchange rate effects on profit and loss accounts
Inventory	Reconciliation of inventory control accounts to trial balance
Inventory	General Ledger analysis (view on full population)
Inventory	Inventory valuation evaluation (quantifying potential overstatement of stock)
Inventory	Negative inventory balances
Inventory	Manual entries to inventory accounts
Inventory	Posting period analysis (financial close evaluation)
Inventory	Evolution of average material accounting value
Inventory	Overview of inventory balances and quantities
Inventory	Inventory rotation analysis
Inventory	Duplicate inventory master data
Inventory	Missing inventory master data
Inventory	Changes to inventory master data
Inventory	Overview of inventory location
Sales	Reconciliation of customer control accounts to the trial balance
Sales	General Ledger analysis (view on full population)
Sales	Ageing of customer balances
Sales	Customers with a credit balance
Sales	Customers where the receivables balances went over the credit limit (at period end or during period in scope)
Sales	Sales cutoff testing (sales recognised in the wrong accounting period)
Sales	Analysis of average selling price per material
Sales	Manual entries to customer accounts
Sales	Customer reimbursements (cash payments to customers)
Sales	Analysis of credit notes issued
Sales	Sales document analysis (full population)
Sales	Incoterm consistency check
Sales	Segregation Of Duties (SOD) - Create sales document (sales order…) - Approve sales document - Post sales invoice - Post customer payments
Sales	Duplicate customer master data
Sales	Missing customer master data
Sales	Changes to customer master data
VAT	Reconciliation of sales tax control accounts
VAT	General Ledger analysis (view on full population)
VAT	Tax code consistency check
VAT	VAT number validation
VAT	Manual entries to sales tax control accounts
VAT	Tax rate consistency check
Payments	Payments to bank accounts not configured in master data
Payments	Payments to employees or members of management
Compliance	Transactions with blacklisted entities or persons (Know Your Customer)
Compliance	Transactions with countries under embargo
Compliance	Transactions with persons or entities that pose a conflict of interest