This feature is only available with CaseWare AnalyticsAI, part of the CaseWare Cloud suite.
Influencers are accounts that you want to emphasize as part of your risk analysis. They capture macroeconomic and organizational risk and highlight transactions that may be of interest in light of those risks. They work by allowing the auditor to raise the risk score of any transactions that meet the criteria of that influencer.
For example, if an auditor suspects that an organization's controls for cash accounts are lax, they could raise set the influencer for any cash accounts to raise the score by the percentage of their choosing. In this case, they would set the influencer for cash accounts to, perhaps, 50%, and the risk scores of any transactions which contain cash accounts would be automatically increased by 50%. Transactions with zero risk would not be adjusted, and would remain at zero risk.
In a less trivial example, suppose an auditor was auditing a mature organization, whose motivation was to reduce paid tax. The auditor could set an influencer for any discretionary revenue accrual accounts so that any risk scores on transactions containing those accounts are automatically increased.
Click on a specific percentage to enter a new value.
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