Relative Size Factor (RSF)
Find vendors whose invoices to the entity run in an unbroken sequence — a sign the entity may be their only customer.
- General ledger alone
How the result is read
Any one indicator has innocent explanations; the combination is a recognised shell-company profile. RSF needs a denominator, so a thin-history vendor falls back to a category comparison rather than being scored unremarkable by default. Sequential numbering is a specific fact: consecutive references mean this entity receives every invoice that supplier issues.
The worksheet, on the demo engagement
RSF & Sequential, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per vendor identity.
The ratio against each vendor’s own typical billing is in the grid; where it is missing the grid says why.
- RSF spikes > 10x
- 2
- Sequential invoice runs
- 2
- PO Box-only vendors
- 2
- Sunday creations
- 1
RSF = largest invoice divided by 2nd-largest. RSF>10 signals a vendor suddenly invoicing far above historical norm.
Result grid5 rows
| Vendor | Typical max invoice | Spike invoice | RSF ratio | Sequential invoice refs | PO Box addr. |
|---|---|---|---|---|---|
| Orion Supplies | new vendor | 2,950 | n/a 1st invoice | #INV-001, #INV-002, #INV-003 | Yes P.O. Box 441 |
| Cedar Office | 44 | 980 | 22.3x | — | — |
| Summit Tools (reactivated) | 120 (2y ago) | 2,100 | 17.5x | — | — |
| Meridian Logistics | 640 | 1,180 | 1.8x | — | — |
| Global Parts | 1,200 | 4,400 | 3.7x | — | — |
In the application
Relative Size Factor (RSF) is filed under Purchases & payables, index letter D. "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 D, beside an index of the source files with their SHA-256 fingerprints.
Also listed in the application as Sequential Invoices
, RSF & Sequential
.
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