Audit and SOX · for Controller, SOX lead and internal audit

Journal entry testing on every entry, every period

Management override through journals is a fraud risk auditors must address. IRA, IRAME's AI auditor, tests every journal in the period against your risk criteria and sends each flagged entry to its approver.

See how IRA works
grc.irame.ai/controls

Your first stepSend one quarter of journals. See every risky entry.

  • Journals are sampled at year end, long after they posted.

  • The risk criteria live in one analyst's script that only they can run.

  • Follow-up on flagged entries happens over email, with no record.

  • 01

    Read the GL

    Every journal line with its user, timestamp, source and approver.

  • 02

    Set the criteria

    Weekend and late postings, round amounts, rare users, manual entries to revenue or cash.

  • 03

    Test each period

    Every journal is tested at close. The same criteria give the same result each time.

  • 04

    Clear or escalate

    Each flagged entry goes to its approver with the support requested.

  • Every journal tested, not a sample

  • Management-override testing your auditor can re-perform

  • Flagged entries cleared before sign-off

Each runs on the same platform, connection and control library.

Which journal entry tests does IRAME run?

IRAME tests every journal for weekend and after-hours posting, round amounts, rarely used accounts or users, manual entries to revenue and cash, posting after close and missing approval. You set the criteria and thresholds.

Send one quarter of journals. See every risky entry.

Share one quarter of GL journal data with user and approver fields. IRA runs your risk criteria on every entry, and we walk you through the results.

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