Super-User Activity
Monitor generic, emergency, and administrative accounts that should never execute ordinary business transactions.
- Ledger + accounting system audit log
- Key analysis in IT controls
How the result is read
These accounts bypass normal authorization workflows, so any business transaction, master-data change or audit-log access needs escalation. The analysis is only as good as the log it runs on, which is why completeness of the log is tested before anything in it is read.
The worksheet, on the demo engagement
Super-User Activity, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per privileged action.
- Admin / super-user accounts
- 3
- Business txns by admin IDs
- 2
- Off-hours events
- 2
- Audit log tampering
- 1
Generic/admin IDs must not execute business transactions. ADMIN1 revenue post and audit-log deletion attempt require immediate escalation.
Result grid5 rows
| Account | Account type | Transaction executed | Timestamp | Target | Amount |
|---|---|---|---|---|---|
| ADMIN1 | Generic IT admin | Manual revenue JE posted | 2024-12-30 23:47 | Revenue / AR | 2,000 |
| SAP* | Emergency superuser | Vendor master IBAN updated | 2024-12-18 08:14 | Orion Supplies — bank account field | — |
| BATCH_RUN | Scheduled batch job | Monthly depreciation run | 2024-12-01 02:00 | Depreciation tables (auto) | — |
| SYSTEM | System account | AP subledger auto-postings | Various | AP ledger | — |
| ADMIN1 | Generic IT admin | Audit log delete attempt (blocked) | 2025-01-08 03:22 | GL audit trail | — |
In the application
Super-User Activity is filed under IT controls, index letter K. "Run all analyses" runs it with every other analysis the ledger and the documents loaded 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 K, 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