Documents the analytical techniques applied in a fraud investigation — Benford's Law, duplicate-payment testing, and round-number/threshold-avoidance analysis — as a methodology record separate from the underlying test results.
Entity: ___ · Period analysed: ___
This note documents the analytical techniques applied to the population(s) of transactions examined, and why each was selected. It records methodology and its rationale; the specific instances and amounts identified through each technique are documented separately in the working papers/findings log for this engagement — this note is not, itself, the findings record. Where this engagement also involves standard SA 240 journal entry testing, see the existing `journal-entry-testing-working-paper` template, which carries its own Benford leading-digit table for that specific procedure; use this note where the analytics go beyond that standard battery.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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