Day 15 (7 Nov 2022)

Yesterday, I have completed the aging test for the CAATs group, so for today I planned to complete the three-way test, as for the document given client, it has the sale and purchase documents, so I will separate the three-way test into purchase three-way and sales three-way test. I am going to start with the sales three-way test. For the sales three ways test, I can further categorize it into three-way and two-way for one of the companies, the Motivage Sdn Bhd, it has a sales invoice and sales order and without the sales delivery note, so the test that I can perform is two-way test instead of three-way test.

For the five companies (except the Motivage Sdn Bhd), I start the test by cleaning the raw material. Then I ensure all the five companies’ fields are standardized among each other, the name and data type are the same, it is important because if is it not standardized, it will affect the next step. The following step is to merge or append all five companies into one file. It then pops up that the merging process is not complete as one of the fields is in a different data format, it is the amount, it should be in numeric but it is in text format, so I reopen the excel file and change its data type and append again the files, it ended up successfully at the end. Then what I need to do is to use the IDEA to join the three appended documents (the sale invoice, sales order, and goods received note), we need to find out the common field that appears on both files, for example, I saw that on the sales invoice and sales order, both contain the sales invoice number, then using the IDEA, I will use this as the bridge to link both documents, then I will join the last document, the goods received note together. The last step is to put the joined file into the BDO-prepared excel, it will then identify the variance. I performed the same procedure for the Motivage Sdn Bhd but the difference is for Motivage, I only need to join the sales invoice and sales order as it does not have the goods received note too.

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Main things that have learned

• I practice the sales three-way and two-way tests for Envictus group

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Comment/idea/opinion

From the task, I learn that there is no standardized way to deal with all companies as example, this Envictus group, does have barriers that disallow me to carry out the three ways tests but only can perform a two-way test.