The general ledger (GL) is the core of the financial reporting system. Since the GL holds nearly all the financial information used to create the financial statements, it often contains massive amounts of data. Kathryn Horton, Manager, will present useful tests and techniques designed to increase efficiency when analyzing GL data. Attendees will learn best practices for importing, using Field Statistics for GL assertions, recording a macro, using Benford’s Law test, analyzing entries, performing keyword searches/extractions and more.

  • New testing ideas for the GL to ensure data integrity and identifying anomalies
  • Efficient ways to test GL data through various analysis functions, including the use of macros
  • How to leverage resources available through CaseWare Passport, specifically the IDEAScript Vault

Kathryn Horton, Assurance Services Manager