JE Summary
Collapse individual lines to one row per journal entry.
- General ledger alone
How the result is read
An unbalanced entry is an exception before it is anything else — a dropped extract row looks identical to a deliberate one-sided posting. The three approval failures are different findings reported separately: no approver means the control did not operate, self-approval means it was bypassed, and approval after the entry was keyed means it operated too late to be a control.
The worksheet, on the demo engagement
JE Summary, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per journal entry.
Modules ranked by how many entries each posted. One module carrying almost all of them — a module posting entries that look manual — is a different question from a person doing it.
- OSJE detected
- 7
- Self-approved
- 23
- Missing approver
- 4
Result grid4 rows
| journal_id | entry_date | source | created_by | approved_by | Dr |
|---|---|---|---|---|---|
| JV-44120 | 2024-12-31 | Manual | J.Smith | J.Smith | 902 |
| JV-44131 | 2024-12-31 | Manual | A.Lee | — | 318 |
| JV-44135 | 2024-12-30 | Manual | R.Kahn | J.Smith | 1,500 |
| AP-90233 | 2024-12-28 | AP subledger | SYSTEM | SYSTEM | 44 |
In the application
JE Summary 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
- No client data required