a) Manual stock adjustments
Perform analytical procedures which may include, but not limited to:
Trend analysis of product level manual write-offs.
Investigation of specific order types (e.g. trends and duplicates in S8 orders) manually approved.
b) Pro-rata sales
Perform analytical procedures which may include, but not limited to
Identifying and sample testing negative margin transactions
Trend analysis of pro-rata sales and associated margins by month
c) Manual journals (Limited scope)
Perform analytical procedures which may include, but not limited to
User authorisation to post manual journals
Journal remarks which contain potential suspicious comments
Identify anomalies using Benford analysis
Material amounts posted
We will expand or limit our scope should our review reveal any major issues or findings. We will keep you posted should we come across anything major resulting in a change in our scope.