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CaseWare IDEA Applications
A major area for government work is in auditing the various taxes collected at local and national level. Tests are often very specific to the departments concerned but there are some general points.
- Age arrears and then split between types of charge
- Analyze write-offs and refunds
- Prove year-end balances and then assess the arrears position
- Calculate taxes and determine if they are within reasonable boundaries
- Test the validity of charges and expenses raised
- Identify large write-offs and refunds
- Recalculate sales taxes, goods and services taxes or value added taxes from sales and isolate errors
Matching and Comparing
Areas of Applications
- Cross-check property taxes to property registers (if possible) to ensure a charge has been raised for each property
- Check expenses claimed by one organization and how they tie in to declared revenue of suppliers
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