Duplicados

The Duplicates analytic test identifies duplicate or potentially fraudulent transactions or records within a company's financial statements or accounting records. This can be used to uncover errors, anomalies, or fraudulent activities such as double counting of revenue, expenses, or assets.

This analytic test can be useful to identify:

  • Posibles intentos de manipulación de estados financieros.

  • Financial reporting areas that have lower accuracy or precision

  • Fictitious transactions

  • Problemas sistémicos sobre la forma en la que un departamento procesa las transacciones

  • Improperly configured system settings which may need improvement and further evaluation

  • Error en el proceso de validación de datos

  • Weak internal controls

  • Vulnerabilidad de las actividades de supervisión y detección

  • Poor training

  • Evaluación de los riesgos de incorrección material debida a fraude potencial.

  • Transacciones registradas erróneamente por duplicado

  • Procesos redundantes o falta de coordinación entre los departamentos

  • Problemas con las conciliaciones

Fields used for analysis

The following fields are required for this analysis:

  • Reference field(s) - Unique field(s) that are used to create a unique transaction ID such as the Entry ID field for the general ledger dataset. These columns are not part of the result but are used to identify the transactions that are part of the result. This field is already defined in the test and cannot be modified.

  • Duplicate field(s) - One or more fields that will be compared for duplicates.

  • Different field(s) - One or more fields that must be different for the duplicate entries. These fields are optional and are only used for analytics where you are looking for duplicates with one field different. For example, if you are looking for the same payment made on different dates, the payment field would be the duplicate field and the date field would be the field that must be different.

Parámetros

There are no user set parameters for this test.

Test configurations

Note: The configurations available to you vary depending on the product you’re using.

The following configurations are available for this test:

  • JE: Entradas duplicadas: por Id. de cuenta, Tipo de identificador, Número de asiento, Fecha de creación, Creado por e Importe

  • JE: Asientos duplicados: por Tipo de documento original y Número de documento original

  • JE: Asientos duplicados: por Tipo de documento y Número de documento

  • JE: Asientos duplicados: por Creado por usuario diferente

  • Importe duplicado por identificador

  • Fecha e importe introducidos por duplicado por tipo de documento

  • JE: Asientos duplicados: por Descripción e Importe

  • JE: JE diferentes mismo Número de cuenta, Importe y Fecha de creación

  • JE: Asientos duplicados: Por número de cuenta, Importe, Número de documento y Fecha de creación

  • JE: Fecha de creación diferente Mismo número de cuenta, Importe, Número de documento

  • Números de facturas duplicados.

  • PJ: Fechas de factura de proveedores duplicadas

  • Duplicate Cheque Numbers

  • PJ: Importes de factura de proveedores duplicados

  • Transacciones duplicadas

  • PJ: Transacción duplicada con fecha de factura diferente

  • PJ: Transacción duplicada con fecha de creación diferente

Especificación técnica

When you run the Duplicates analytic test, the following steps are performed to run the test:

  1. If needed place any filters on the data in order that a subset is used for the analysis. If no filter is placed, the analysis will be run on the entire data file. This step can also be performed as the last step instead of the first. Note that the ability to set filters is not currently available and will be available in later versions of the test.

  2. 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.

  3. Validate that at least one field has been selected to perform the duplicate analysis on.

  4. Validate if an optional different field has been selected.

  5. Validate if a date range field has been selected.

  6. Core test:

    • Only duplicate fields tagged - Perform the analysis looking for matches within the database and export any matches to the result file.

    • Different field selected - Perform the analysis looking for matches in which the field selected as different does not match. Export any matches to the result file.

  7. Add an additional column that groups the duplicates together. For example, the first set of duplicates would be grouped as 1 in this column and the second set would be grouped as 2.