Backdating / Late-Posted
Distinguish entries posted on the actual day from entries whose posting date was deliberately set to an earlier period.
- General ledger alone
- Key analysis in Journal entries
How the result is read
posting date is user-supplied, entry date is system-stamped. A gap on its own is not backdating — entries are routinely keyed days late while the period is still open. What matters is whether the entry was made after the period it was posted into had closed, so the test runs off the close calendar and a day count is only a fallback.
The worksheet, on the demo engagement
Backdating / Late-Posted, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per journal entry posted after its period closed.
Cumulative share on the line. A short head means the delay sits with a few people, which is a different finding from a general backlog.
- Backdated entries
- 47
- Posted 7d+ late
- 18
- Posted post-cutoff
- 12
- Avg gap (days)
- 4.2
Compares Posting_Date against Entry_Date (system-stamped) from the audit log. Gaps 7+ days at year-end are the classic backdating signature.
Result grid6 rows
| JE_ID | Posting_Date | Entry_Date | Gap (days) | Fiscal_Period assigned | Preparer_ID |
|---|---|---|---|---|---|
| JV-44120 | 2024-12-31 | 2025-01-04 11:22 | +4 | FY25 P12 | J.Smith |
| JV-44131 | 2024-12-31 | 2025-01-08 09:14 | +8 | FY25 P12 | A.Lee |
| JV-43880 | 2024-12-29 | 2025-01-06 18:40 | +8 | FY25 P12 | R.Kahn |
| DEP-1231 | 2024-12-31 | 2025-01-10 16:02 | +10 | FY25 P12 | J.Smith |
| ADMIN-JE01 | 2024-12-30 | 2024-12-30 23:47 | 0 | FY25 P12 | ADMIN1 |
| AP-90233 | 2024-12-28 | 2024-12-28 02:14 | 0 | FY25 P12 | SYSTEM |
In the application
Backdating / Late-Posted is filed under Journal entries, index letter B. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under B, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
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