| Audit Information | | | | | | | | | | | |
| Audit Title | Procurement Cards | | | | | | | | | | |
| Audit Number | 1093 | | | | | | | | | | |
| Audit Period | Fiscal Year Ending 11-30-2008 | | | | | | | | | | |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 1 | Summarize charges by card number to test card balances | summary | TestData$ | | tran amount | [card number] | | 1 | | Procurement Cards - transaction amount |
| c:\test\data\EWP.xls | 2 | Summarize charges by MCC number to test reasonableness | summary | TestData$ | | tran amount | [mcc code] | | 1 | | Procurement Cards - transaction amount |
| c:\test\data\EWP.xls | 3 | Stratify procurement card charges | stratify | TestData$ | | tran amount | | 0 10 20 30 50 100 200 300 400 500 1000 2000 | | summer | Procurement Cards - transaction amount |
| c:\test\data\EWP.xls | 4 | Prepare a histogram of transaction amounts | histo | TestData$ | | tran amount | | | | summer | Procurement Cards - transaction amount |
| c:\test\data\EWP.xls | 5 | Total card expenses for the year for testing compliance with policies | stat | TestData$ | | tran amount | | | | summer | Procurement Cards - transaction amount |
| c:\test\data\EWP.xls | 6 | Obtain an analysis of transactions by day of week | wdreport | TestData$ | | | [tran date] | mdy | | summer | Procurement Cards - WeekDay report |
| c:\test\data\EWP.xls | 7 | Perform an anlysis using of transactions amounts to test whether they conform with that expected using benford's law | benford | TestData$ | | tran amount | | | F1 | spring | Benford's law applied to payment amounts |
| c:\test\data\EWP.xls | 8 | Prepare a box plot of transaction amounts | boxplot | TestData$ | | tran amount | | | | fall | PC - Payment amounts |
| c:\test\data\EWP.xls | 9 | Prepare a schedule of credit transactions | extractwhere | TestData$ | [tran amount] < 0 | | | | | | |
| c:\test\data\EWP.xls | 10 | Extract all MCC Codes which begin with the digits 72 | extractwhere | TestData$ | [mcc code] like '72%' | | | | | | |
| c:\test\data\EWP.xls | 11 | Prepare a schedule of all transactions in December 2008 | daterange | TestData$ | | tran date | | 12/1/2008 | 12/31/2008 | | |
| c:\test\data\EWP.xls | 12 | Prepare a schedule of all transactions within 20 days of December 15, 2008 | datenear | Testdata$ | | tran date | | 12/15/2008 | 20 | | |
| c:\test\data\EWP.xls | 13 | Check for gaps within transaction sequence number | gap | Testdata$ | | | [Tran Seq] | | | | |
| c:\test\data\EWP.xls | 14 | Check for duplicate transactions - same card number, mcc code, tran amount | duplicates | Testdata$ | | | [card number],[mcc code], [tran amount] | | 3 | | |
| c:\test\data\EWP.xls | 15 | Check for duplicate transactions - same card number, mcc code, tran amount | duplicates | Testdata$ | | | [card number],[tran amount],[tran date] | | 3 | | Benford's law applied to breakfast costs |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 16 | Test for items with dates or references out of range (cut-off) | extractwhere | Testdata$ | [tran date] < #12-1-2007# or [tran date] > #11-30-2008# | | | | | | |
| c:\test\data\EWP.xls | 17 | Check for transactions between midnight and 4 a.m. | extractwhere | Testdata$ | hour([tran date]) between 0 and 4 | | | | | winter | |
| c:\test\data\EWP.xls | 18 | Extract transactions on a weekend | wd | TestData$ | | tran date | | 1000001 | | | |
| c:\test\data\EWP.xls | 19 | Check for transactions on a Friday | extractwhere | TestData$ | weekday([tran date]) = 6 | | | | | | |
| c:\test\data\EWP.xls | 20 | Test for round numbers in transaction amounts | rn | Testdata$ | | tran amount | | 0111111 | | | |
| c:\test\data\EWP.xls | 21 | Prepare a round number report for transaction amounts | rnreport | Testdata$ | | tran amount | | | | Pink | Round number report for payment amounts |
| c:\test\data\EWP.xls | 22 | Perform Benford's law testing on payment amounts | benford | TestData$ | | tran amount | | | | Spring | Benford's law for payment amounts |
| c:\test\data\EWP.xls | 23 | Check for same card number, same date, different amount | ssd | TestData$ | | | [card number], [tran date],[tran amount] | | 3 | | |
| c:\test\data\EWP.xls | 24 | Test for duplicate charges. | duplicates | TestData$ | | | [card number], [tran amount] | | 2 | | |
| c:\test\data\EWP.xls | 25 | Test for other duplicate account items | duplicates | TestData$ | | | [card number], [tran date] | | 2 | | |
| c:\test\data\EWP.xls | 26 | Identify recurring procurement card amounts. | duplicates | TestData$ | | | [card number], [mcc code],[tran amount] | | 3 | | |
| c:\test\data\EWP.xls | 27 | Prepare a data stratification of transaction amounts | stratify | TestData$ | | tran amount | | 0 10 20 50 70 100 200 300 500 600 700 800 900 1000 | | | |
