MindBridge for Journal Entry Testing Memo

Journal entry testing is a required audit procedure that addresses the risk ofmanagement override of controls. This guide is designed to help audit methodology leads understandthe use of anomaly detection in journal entry testing in accordance with: This guide also includes some basics of dealing with sub-populations and samples.

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MindBridge SAS 145 Implementation Guide

Due to historical computing power limitations, the risk assessment process has been a theoretical exercise that lacked actual data representing current year operations. Leveraging new technologies, such as MindBridge, auditors are now able to introduce data earlier in the audit process. The actual data of the current period helps shape and deepen an auditor’s understanding

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