FABRICATED DEMONSTRATION REFERENCE

Purpose: support the ThirdEye AI audit-query demonstration.

Journal testing
- Confirm the complete population and control totals before testing.
- Review entries posted on configured holidays and weekends.
- Review unusual users, round values, late postings and entries without adequate narration.
- Benford analysis is a risk indicator. It does not prove an error or fraud.

Depreciation
- Use the approved useful-life table and the asset's available-for-use date.
- Preserve the formula and investigate differences above the agreed threshold.

Drafting
- Link every important statement to an approved source.
- Mark assumptions and matters requiring professional judgement.
- The authorised professional reviews and concludes.