Paste a journal entry listing and pick the tests to run. Every test uses a setting you control, such as what counts as a round amount or how many days before period end is too close. Flagged entries are candidates for follow-up, not conclusions.
Paste from Excel or CSV. Columns are found by their header names; if a name is not recognised the default position above is used. Dates as dd/mm/yyyy or yyyy-mm-dd.
Set the thresholds from your own understanding of the entity, using performance materiality where relevant. Nothing here is a prescribed limit.
| JE | Date | User | Amount | Flags |
|---|---|---|---|---|
| JE-1003 | 2026-03-31 | cfo | 12,00,000.00 | Round amount; Near period end; Possible duplicate; Watch-list user; Blank or generic narration; Above amount threshold |
| JE-1004 | 2026-03-31 | cfo | 12,00,000.00 | Round amount; Near period end; Possible duplicate; Watch-list user; Blank or generic narration; Above amount threshold |
| JE-1002 | 2026-03-29 | rohit | 5,00,000.00 | Round amount; Weekend posting; Near period end; Blank or generic narration |
| JE-1007 | 2026-03-30 | rohit | 20,00,000.00 | Round amount; Near period end; Blank or generic narration; Above amount threshold |
| JE-1006 | 2026-03-15 | meena | 18,640.00 | Weekend posting; Infrequent user |
| JE-1001 | 2026-03-28 | asha | 4,82,350.75 | Near period end |
Auditing standards on fraud expect the auditor to test journal entries because management can override controls through them. A listing with thousands of lines cannot be read line by line, so filters narrow it to the entries that deserve a question. This tool applies the filters you choose and shows which test caught each entry. An entry that is flagged still needs a look at its support and business reason. A clean result means only that none of these tests fired.
Each entry is read from your pasted rows. Round amounts are those that divide exactly by the unit you set and are at least the minimum you set. Weekend entries fall on the non-working days you pick. Period-end entries are dated within the number of days you set before the period end, or after it.
Possible duplicates share the same account, date and amount. Users are flagged if they are on your watch-list or have posted very few entries. Narration is flagged when blank or when it contains one of your words.
An entry can trip several tests and the list is sorted with the most flags first. Nothing is uploaded; the work happens in your browser.
An entry for 20,00,000 posted on 30 March to Revenue, narration "Year end true-up", with a period end of 31 March.
