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Auditing the Expenditure Cycle
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SESSION GOAL:  After completing this session, you should know how to use ACL to accomplish testing within the expenditure cycle.

  • Skim Hall, Chapter 9, pp. 344-369.
  • Read Hall, Chapter 8, pp. 369-379.
  • Complete the ACL assignments on p. 391 with the following changes. This is an INDIVIDUAL assignment.
    • Complete assignment 1 as written.
    • Complete assignment 2 as written. You may want to try the JOIN command rather than the RELATION command.
    • Complete assignment 3 as written.
    • Omit assignment 4.
    • Complete assignment 5 as written.
    • Verify that there are no duplicate invoice numbers in the AP file. Document your findings.
    • Are there any inventory items you think might be obsolete? Document your findings.