About this Audit Tool Purpose • Focus • Functionality Click to expand/collapse

This audit tool is designed to compare and analyze bank transfer transactions recorded before and after Close of Business (COB). It supports audit and control review by comparing two independent sources: HTML register (Before COB) and TXT register (After COB).

Purpose

Identify inconsistencies, missing legs, control weaknesses, and unusual patterns in transfer processing.

Focus

Integrity and completeness of postings, reference-level balance, segregation-of-duty, and system-user leakage.

For Whom

Internal Audit, Compliance/Risk, Operations Control, and supervisors reviewing daily transfer activity.

Why It Matters

Speeds up review, improves consistency, reduces manual error, and strengthens audit evidence.

Key Functionality (What it checks)

HTML vs TXT comparison (totals, counts, references)
Unbalanced reference (debit sum ≠ credit sum per FT ref)
Orphan debit/credit (missing opposite-side legs)
Inputter & Authoriser analysis (segregation-of-duty risks)
System leakage (system IDs appearing when excluded)
Top transactions per inputter (focus review on high-value items)
Advanced indicators (duplicate patterns, threshold splitting/structuring)

Important Note

This tool does not “prove fraud” by itself. It highlights exceptions and red flags for professional judgment, supporting follow-up testing and evidence collection.

1) Load registers

Before COB (HTML format transfer register)

After COB (TXT format transfer register)

Quick audit shortcut

Open the simplified tool for a fast review of key red flags.

Open quick audit →

Inputter ≠ Authoriser (Filtered)

HTML: — | TXT: —

Orphan Debit/Credit (Filtered)

HTML: — | TXT: —

System leakage (TXT)

Detected: —

—

Exclude system-generated inputters (HTML & TXT)
Applies to totals & inputter comparison

System inputter list (comma-separated). Use * for prefix (example EFTHO*)

HTML inputter filter

TXT inputter filter

Tips: TXT inputter names can be truncated. This tool uses prefix match (TXT name must be a prefix of HTML name).

2) Transaction & Inputter Analytics

Top transactions per inputter

Shows biggest transactions for each inputter (detail view)

Top N

—

Missing in HTML (TXT refs)

Missing in TXT (HTML refs)

Per inputter (Filtered, HTML)

Per inputter (Filtered, TXT — system excluded option applies)

Find transactions by user / FT / amount

Inputter contains

FT reference contains

Min amount

Search runs on both HTML + TXT (filtered). Shows top 200 rows.

Debug / Notes

Ready.

Transfer Audit Tool v2.1(Beta)

1) Load registers

One-page Audit Summary (Print / Save as PDF)

2) Transaction & Inputter Analytics

3) Advanced checks