Searching for Unusual Transactions

Management is increasingly expecting the internal auditor to identify fraudulent transactions. The crosstab query feature of Microsoft Access may supply answers. The crosstab query feature of Microsoft Access provides an effective and efficient alternative to other methods of data analysis. The crosstab technique relies on data relationships to create a table that highlights unusual transactions. Internal auditors can readily identify financial exposures such as fraudulent cash expenses by employing the crosstab query. Creating this audit procedure involves 3 steps: 1. creating the database, 2. creating the crosstab query, and 3. evaluating the crosstab table.