Complex Account Combinations

The Complex Account Combinations analytic test identifies all the entries that contain more than the specified number of accounts. This test can be used to identify complex, non-routine or unusual business transactions that may require further investigation.

Fields used for analysis

This test uses two fields to perform the analysis:

  • Identifier field(s) containing numbers or characters that identifies how the account combinations are grouped. For example, the Journal Entry field can be used to group the accounts by journal entry.

  • Account field(s) containing either numbers or characters that are used to calculate the number of combinations per identifier.

Parameters

There is one parameter that must be set in order to run this test:

Number of account combinations - Enter the minimum number of accounts that would identify the account grouping as risky or unusual. This number must be an integer value. For example, if you enter 11, the test identifies any groupings with a minimum of 11 accounts.

Technical specifications

When you run the Complex Account Combinations analytic test, the following steps are performed to run the test:

  1. Validate that the necessary reference fields have been selected. If fields have not been selected, then create a unique reference field. This step is only performed if specific fields have been selected. If all the fields are available, this step is not necessary.

  2. Validate that the core analytic fields have been selected. These are the identifier field(s) and the account field(s).

  3. Validate that the number of combinations has been entered. This must be a positive integer. The default value is 11.

  4. Summarize the source file by the identifier column(s) and the account column(s). Make sure that the summary is totaled by the number of records.

  5. Summarize step 5 by the identifier column(s) and total the number of records for each identifier column(s).

  6. Extract any identifier field(s) in which the number of records is greater than or equal to the Number of combinations parameter.

  7. Extract all source transactions with the same identifier field(s) combination from the previous step.

  8. Extract the result fields selected by the user. All fields are extracted by default.

    Note: The ability to select result fields is not currently available and will be included in a later release.