Journal Entry Testing Risk-Based Filter Criteria Builder

Score journal entries from four binary risk attributes and caller-supplied weights, then select entries meeting an explicit score threshold.

Description

Risk-based journal filters give explicit weights to already-coded criteria.

Risk-based journal filters give explicit weights to already-coded criteria. The score expresses the filter rather than a calibrated risk probability.^[1]

The returned values include Weighted risk scores, Selected entries, Selected entry IDs. The How section below explains the calculation, input rules and interpretation.

When to use Journal Entry Testing Risk-Based Filter Criteria Builder

Use Journal Entry Testing Risk-Based Filter Criteria Builder when you need to evaluate the supplied records under the calculation and evidence rules below. No journal parsing, fraud conclusion or assurance of population completeness is provided.

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.

How to use Journal Entry Testing Risk-Based Filter Criteria Builder and understand its results

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
Enter entryAttributes, entryIds, selectionThreshold, weights using the field table and calculation rules, then run the tool.
Read scores, selectedCount, selectedIds. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
entryAttributes	Rows ordered as manual, override, unusual, and period-end flags.	list of list of number	Required
entryIds	Journal entry IDs	list of string	Required
selectionThreshold	Minimum weighted score selected for testing.	number; minimum: 0	Required
weights	Four nonnegative weights aligned with entry attributes.	list of number	Required

Require exactly four nonnegative finite weights for manual/override/unusual/periodEnd, finite nonnegative threshold and aligned nonblank ID/four-binary-row lists, possibly empty. Trim IDs; return checked scores and selected IDs/count in original order. Duplicates allowed.

score=sum(binary attributes×weights); selected=score≥threshold

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
scores	Weighted risk scores	list of number
selectedCount	Selected entries	integer; minimum: 0
selectedIds	Selected entry IDs	list of string

json

{
  "input": {
    "entryAttributes": [
      [
        1,
        1,
        1,
        1
      ],
      [
        1,
        0,
        0,
        0
      ]
    ],
    "entryIds": [
      "JE-1",
      "JE-2"
    ],
    "selectionThreshold": 5,
    "weights": [
      1,
      2,
      3,
      4
    ]
  },
  "output": {
    "scores": [
      10,
      1
    ],
    "selectedCount": 1,
    "selectedIds": [
      "JE-1"
    ]
  }
}

Limitations and assumptions

No journal parsing, fraud conclusion or assurance of population completeness is provided.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Matrices are limited to 128 rows and 128 entries per row. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Management Override Journal Entry Testing Focus Lookup: Management override testing can focus on journal risk attributes and missing approval. Selection is a screening step rather than a fraud finding. For a complementary task, use Significant Risk Fraud Factor Flag Checker: Fraud-risk factors can identify a need for further assessment. This screen also requires an entered financial-statement misstatement risk.

References

Journal Entry Testing Risk-Based Filter Criteria Builder — tool.io

Similar or alternative tools

Management Override Journal Entry Testing Focus Lookup
Management override testing can focus on journal risk attributes and missing approval. Selection is a screening step rather than a fraud finding.
Significant Risk Fraud Factor Flag Checker
Fraud-risk factors can identify a need for further assessment. This screen also requires an entered financial-statement misstatement risk.