Match the list journal entry test analytics with most appropriate description of how the test is used.
-Unauthorized users
A) Review journal entry dates for weekends or holiday entries
B) Identify journal entries that were approved by someone without authority
C) Review inactive accounts for attempts to hide journal entries
D) Search for journal entries with missing fields
E) Search for vague journal entry descriptions

Question

Quizplus · Accepted Answer

Unauthorized users are typically identified by checking if journal entries were approved by individuals without the necessary authority. This test specifically aims to uncover any approvals that may have been made by someone who should not have had the access or permission to do so, indicating a potential breach of internal controls or unauthorized access.

Match the List Journal Entry Test Analytics with Most Appropriate