JE Number Gaps
Verify journal entry numbering integrity — a missing number can mean a deleted entry.
- General ledger alone
- Key analysis in Journal entries
How the result is read
Legitimate gaps leave the date sequence intact; deletions usually do not. The test only carries weight where the ERP issues numbers strictly in sequence — buffered ranges reserve numbers that are never posted, producing thousands of innocent gaps, and concurrent issuance also lets a higher number carry an earlier timestamp. Under buffering both tests are selection tools, and the deletion log answers the question.
The worksheet, on the demo engagement
JE Number Gaps, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per gap in a numbering range.
- Journal types audited
- 6
- Total sequence gaps
- 9
- Suspect deletions
- 3
- Out-of-sequence dates
- 4
Sequence-integrity test. Numeric gaps with internally inconsistent dates suggest a deleted entry rather than a reserved number.
Result grid6 rows
| Journal_Type | Sequence run | Last JE_ID before gap | Next JE_ID after gap | Gap size | Surrounding dates align? |
|---|---|---|---|---|---|
| Manual | JV-44100 to 44131 | JV-44128 | JV-44131 | 2 | Yes (12-31) |
| Manual | JV-44132 to 44199 | JV-44144 | JV-44150 | 5 | No (gap dated 12-30, next dated 12-28) |
| Sales | INV-77100 to 77160 | INV-77129 | INV-77131 | 1 | Yes (12-30 to 12-31) |
| AP subledger | AP-90100 to 90500 | AP-90233 | AP-90235 | 1 | Yes |
| Credit memo | CM-3000 to 3125 | CM-3120 | CM-3122 | 1 | Yes |
| Depreciation | DEP-0131 to 1231 | DEP-1131 | DEP-1231 | 1 | Yes — Q4 catch-up replaces monthly |
In the application
JE Number Gaps 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.
Also listed in the application as Gap Detection
.
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
- No client data required