The full JE testing catalogue, at data scale.

Every analysis runs locally on the complete population, not a sample. Drill from any result to the journal line behind it.

Book a demo
Audit Scoot — Population Coverage
Population scored
41,338
High-risk value
Examined in full
Tested by value
41%
Risk bandCount% countValueTested
High 67-1002140.5%18,900Examined in full
Med 33-661,9024.6%12,40022%
Low 0-3239,22294.9%17,0001%
Total41,33848,30041%
Every journal scored 0-100High-risk value examined in full

Users and posting behaviour

Who posts, at what volume and value, and who sits outside their own pattern.

Dimension AnalysisRisk-Based JERisk ScoringClusteringExplainability
Audit Scoot — Users and posting behaviour
Posted byEntriesValueFlag
ADMIN1 (generic ID)382,140Generic ID posting business JEs
J.Smith (Controller)4129,880Manual postings well above peers
R.Kahn271,510Concentrated in period 12
A.Lee (GL clerk)1,90412,300Within expected range
SYSTEM38,957188,400Automated interface

Timing

When entries land: nights, weekends, holidays, and after close.

Weekend and holiday postingsUnusual hoursLate postings vs period endBackdated and post-dated entriesEntries in closed periods
Audit Scoot — Timing
JournalPosted atFlag
JV-44120Sat 2024-12-31Weekend + period-end
ADMIN-JE012024-12-30 23:47Unusual hour
JV-43880Sun 2024-12-29Weekend posting
INV-771202024-12-30, delivered 2025-01-06Revenue before delivery
AP-902332024-12-28Business hours

Amounts and statistics

Population-level patterns a sample never shows.

Benford first digitDuplicatesRound amountsLarge and unusual entriesMateriality-guarded outliers
Audit Scoot — Amounts and statistics
Benford — first digit (observed vs expected)
n 188,402 · chi-square 412.6 · MAD0.018
08162432123456789Z +9.4
MAD 0.018 = non-conformity. The digit-2 spike is driven by round plugs near 2,000 to 2,950.

Accounts and journals

Where the ledger behaves unlike itself.

Manual journalsDormant account activityNormal-balance violationsUnusual account combinationsReversal patternsSuspense at period end
Audit Scoot — Accounts and journals
JournalAccountDrCrFlag
JV-441202800 Suspense0902Counter-leg
JV-441312800 Suspense3180Unbalanced OSJE
JV-438804000 Revenue05,000Rare flow 1210 to 4000
DEP-12311750 Accum. deprec.0350Manual catch-up

Vendors and payments

Counterparty exceptions derived from the ledger's own postings.

Vendor Risk RankingDuplicate InvoicesAP Aging & DPO
Audit Scoot — Vendors and payments
VendorExceptionFlag
Orion SuppliesTwo postings, same amount and date, 6,400Duplicate invoice
Summit ToolsAggregated vendor score 8.4 / 10High vendor risk
Cedar OfficeSettled at 74 days against 30-day termsDPO breach
Northgate LtdOpen 96 days at period endAgeing over 90 days

Account flow

Pick any three accounts and trace how much of the flow actually follows that path.

Three-Way FlowReversing EntriesJE Number GapsIntercompany Revenue
Audit Scoot — Account flow
96,00025% not from revenue4,0004% of revenue25,00025% of revenue98,0002% not from receivable4,0003% of receivable2,0002% of receivableRevenue · 1st100,000Receivable · 2nd121,000Cash · 3rd100,000Not to receivable4,000Not to cash4,000Not from revenue25,000Not from receivable2,000

Ask for the analysis you don't see.

Type the test in plain English. Audit Scoot sends only your dataset's column mapping and the question to the AI, receives a query specification, and executes it locally, read-only. You see the exact SQL, the catalogue version, and the result. Every generated analysis is a draft for professional review, and it is documented like one.

Audit Scoot — Ask

entries over 100k posted by admin IDs on weekends

2 entries match, both in the last three days of the year and both posted by an account that should not raise business journals.

Admin-ID postings by weekday (demo engagement)
4Mon6Tue3Wed5Thu7Fri1Sat1Sun
Journal IDPosting dateAmountUser
ADMIN-JE012024-12-302,000ADMIN1
JV-438802024-12-295,000R.Kahn
Show the generated query
SELECT je_id, posting_date, amount, user_id
FROM journal_entries
WHERE amount > 100000
  AND is_admin_user = 1
  AND weekday(posting_date) IN (6,7);

Executed locally, read-only, against the engagement file.

Transmitted: mapping + question. Never transmitted: journal lines, amounts, names in your data.

Built for the audit file.

Every flag shows the control points behind it and what each one contributed to the score. Each engagement exports a machine-readable archive: parameters, executed queries, results, catalogue version, timestamps. Documentation designed to support work performed underISA 230 / AS 1215, generated as you work and subject to professional review.

Excel export with drilldownEngagement ArchiveVersioned methodology
Audit Scoot — Explainability
Journal
JV-44120
Score
94
Band
HIGH
Standard
ISA 230 / AS 1215
Control pointValue seenWeight
Self-approvalPreparer_ID = Approver_ID = J.Smith+31
Suspense counter-legDr 6500 / Cr 2800+24
Weekend postingPosting_Date = Sat 2024-12-31+16
Keyword"year-end true-up per mgmt"+12
Amount vs account norm902 vs mean 281 (3.2x)+11
Weighted contributions94
Input.xlsx / .csv
PlatformWindows 10/11 64-bit
Connectivityoffline analysis, online for activation and AI

Run your next audit file test without the Excel crash.

One free engagement to evaluate, valid 60 days. No client data ever leaves the laptop.

Book a demo

Cookie settings

This site sets no analytics or marketing cookies. Strictly necessary storage only: portal cookies (session, CSRF) when you log in, and browser localStorage for your currency preference.

View Cookie Policy