workflow
Fraud Risk Assessment & JE Testing
Runs ON an audit item (an existing engagement). Assesses fraud risks across the fraud triangle and management override, maps anti-fraud controls to those risks, validates and characterizes the journal-entry population for the period, selects entries by pattern flag plus a reproducible random draw from the unflagged remainder, tests every selected entry for support, approval and business purpose, and raises every unsupported anomaly as an issue linked to its FSLI and control. Hands off to engagement reporting for issue disposition and reporting.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- audit
- department
- internal-audit
- lineOfDefense
- assure
Details
- teams
- internal-audit
- domains
- audit
- standards
- iia-2024
- sox
- coso-ic
- sourceTemplateId
- workflow-library:fraud-risk-je-testing
- releaseId
- sha256:79c63b355999a79e044c279a7bd312e4a60f76cfc83b7c13d70a490b0b253a56
- canonicalUrl
- https://workflow-library.com/all/?w=fraud-risk-je-testing
- capabilities
- audit-testing
- mappingStatus
- mapped
- lineOfDefense
- assure
- controls
- UC-AUDIT-12
- UC-AUDIT-13
- UC-AUDIT-14
- roleIntegrity
- activityCount
- 0
- ermPhases
- lineRoles
- serviceModes
- warnings
Source
No record-specific source URL is provided.
Download workflow template · Release: sha256:79c63b355999a79e044c279a7bd312e4a60f76cfc83b7c13d70a490b0b253a56
Connections
- Fraud Risk Assessment & JE Testing operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Fraud Risk Assessment & JE Testing operates UC-AUDIT-14 — Evaluate findings and develop recommendations and action plans
- Fraud Risk Assessment & JE Testing operates UC-AUDIT-12 — Plan engagements with risk-based objectives, scope, and criteria