IDEA Problem 9

There is technical assistance available for the educational version of IDEA, please contact technical support: 1-888-641-2800 Option#4 or email the help desk at

You should have the IDEA software and IDEA Manual loaded into your computer from Auditing 1.You may want to review the video called "IDEA 10 Tutorial: Introduction" to get started.

Review the samples in the IDEA Manual, Section 3-Accounts Payable to end of this section this week.NOTE :the page numbers will vary depending on the manual you are using due to operating system differences in your computers.

Hint: Staying actively involved while reviewing the tutorial assignment will help you to complete the IDEA problems more efficiently.

Please submit your answers to the following problems to your instructor in a Word document. You may need to take a screen shot of your results and copy them into the Word document to upload if asked to perform any analysis using the software

Problem 9a

Open the Sample-Payments file. This file was automatically loaded in when you installed the software in week 1.

The company has a policy that all cash disbursements be authorized.You want to quickly find all of the payments in this database that were not authorized. Hint: Double click the field name for AUTH to quickly sort by authorizations. Print screen the results to submit in with your answers for this problem.

oHow many disbursements were not authorized?

oWhat are the risks of unauthorized cash disbursements?

Clear the Criteria

Problem 9b

Using the same Sample-Payments file, determine if all payments were made in 2015. Hint: You can use the extraction technique on PAY_DATE. (From the Analysis tab, in the Extract group, click Direct).Review the video called "IDEA 10 Direct Extraction" Print screen the results to submit in with your answers for this problem.

oHow many payments were NOT made in 2015?

oDo you see anything odd about this payment?What steps would you take to investigate?

Print screen the history file.

Close this file

IDEA Problem 10

There is technical assistance available for the educational version of IDEA, please contact technical support: 1-888-641-2800 Option#4 or email the help desk at

Review the samples in the IDEA Manual, Section 2-Accounts Receivable to end of this section this week.NOTE:the page numbers will vary depending on the manual you are using due to operating system differences in your computers.

Hint: Staying actively involved while reviewing the tutorial assignment will help you to complete the IDEA problems more efficiently.

Please submit your answers to the following problems to your instructor in a Word document. You may need to take a screen shot of your results and copy them into the Word document to upload if asked to perform any analysis using the software

Open the file called Sample-Detailed Sales.

Problem 10a

One aspect of gathering evidence is obtaining copies of invoices. IDEA is useful for testing completeness and finding gaps in invoice numbers. With the Sample-Detailed Sales file open on the Analysis tab, select Gap Detection to open the Gap Detection window. Review the video called "IDEA 10: Gap Detection". Make sure INV_NO is selected and click ok. Print screen the results to submit in with your answers for this problem.

How many gaps are there within the invoice numbers for the database?

What control procedures should be put into place in order to prevent gaps?

Close the file

Problem 10b

Open the file called Sample-Detailed Sales.

Another aspect of gathering evidence is making sure the data is accurate. IDEA is useful for testing duplicate invoices. With the Sample-Detailed Sales file open on the Analysis tab, select Duplicate Key and select Detection to open the Duplicate Key Detection window. Review the video called "IDEA 10 Finding Duplicates". Select Outputduplicate records with key of Inv_No. .Print screen the results to submit in with your answers for this problem.

How many duplicates are there within the invoice numbers for the database?

What control procedures should be put into place in order to prevent duplicate invoices?

Print screen your results to submit.Print screen the history file.

Close the file.

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Submit your answers to Problems 9 and 10 in the same Word document.Be sure to label your answers clearly with the problem numbers and clearly identify the print screens of your results. Be sure to include the history files for both problems 9 and 10 as indicated.