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Master Class - April 2019


Data Analytics Master Class Series Banner


New & Exciting Ways to Test General Ledger Data

Kathryn Horton, CPA, CMA, CIDA, Audit Manager - Marcum LLP

Session Description

The general ledger (GL) is the core of the financial reporting system. Since the GL holds nearly all the financial information used to create the financial statements, it often contains massive amounts of data. This session provides useful tests and techniques designed to increase efficiency when analyzing GL data. Attendees will learn best practices for importing, using Field Statistics for GL assertions, recording a macro, using Benford’s Law test, analyzing entries, performing keyword searches/extractions and more.

Learning Objectives

  • New testing ideas for the GL to ensure data integrity and identify anomalies
  • Efficient ways to test GL data through various analysis functions, including the use of macros
  • How to leverage resources available through CaseWare Passport, specifically the IDEA Script Vault

Speaker Bio

Kathryn is an Audit Manager at Marcum LLP and recipient of the 2017 U.S. IDEA User of Excellence Award. Horton plays an active role in implementing data analytics into 100 percent of audit engagements. She has used IDEA in resourceful ways to perform analysis on general ledgers, calculate depreciation expenses for fixed assets, reduce sample sizes for cumbersome audit areas, Employee Benefit Plan audits and International Financial Reporting Standards (IFRS) projects. Kathryn has also spearheaded an internal initiative to help staff incorporate data analytics into their work.


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