MindBridge for Journal Entry Testing
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: ● PCAOB Auditing Standards AS 2401, pars. 57-62,● AICPA Auditing Standards AU-C 240, pars. 31-32, and● International Standard