Vendor Dependency
Identify vendors representing a disproportionate share of spend.
- General ledger alone
- Compares with last year
How the result is read
New + large + no prior-year history is the fictitious-vendor multiplier, and it is the prior-year comparison that carries it, not the creation date — a master record can be old and dormant, and a reactivated shell looks new only in the spend data. Concentration is separately a finding: dependence on one supplier bears on continuity of supply and on the cost base.
The worksheet, on the demo engagement
Vendor Concentration, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per vendor identity.
Bars past the 80% line are shaded back. The line is cumulative share of total spend.
- Portfolio DPO
- 77 days
- >10% vendors
- 2
- New top vendor
- Orion
Result grid6 rows
| Vendor | Spend | PY Spend | % of Spend | Cum % | AP Balance |
|---|---|---|---|---|---|
| Global Parts | 11,200 | 9,800 | 28.1% | 28.1% | 1,380 |
| Orion Supplies (new) | 6,400 | 0 | 16.1% | 44.2% | 2,950 |
| Meridian Logistics | 4,900 | 4,600 | 12.3% | 56.5% | 640 |
| Cedar Office | 980 | 44 | 2.5% | 59.0% | 120 |
| All others | 16,400 | 18,900 | 41.0% | 100.0% | 3,330 |
| Total | 39,880 | 33,344 | 100.0% | 8,420 |
In the application
Vendor Dependency 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 Vendor Concentration
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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