Tech Tip: Identifying Duplicates and Removing Reversals – Revisited

In the Aug-2019 newsletter we reviewed this process using IDEA v9 or v10.

IDEA 11.2 released 13-Oct-2020 updates the analytic, Duplicate Key Exclusion: You can now view output of all the records that are related to the unique duplicate key exclusion.

Download Sample Invoice Data File.

The basic steps are similar, using INVOICE FILE as an example.

1. Open: INVOICE FILE
   1. Data tab: SORT
      1. Fields:
         1. VENDOR
         2. VENDOR_INVOICE_NO
         3. INVOICE_DATE
      2. Create new file: SORTED INVOICES
2. Open: SORTED INVOICES
   1. Data tab: APPEND FIELDS
      1. ABS_AMOUNT
         1. Type: Numeric
         2. Size: 2 decimal places
         3. Parameter: @ABS(AMOUNT)
         4. Description: Absolute Amount
      2. PREC_NO
         1. Type: Numeric
         2. Size: 0 decimal places
         3. Parameter: @PRECNO()
         4. Description: Physical Record Number
   2. Analysis tab: DUPLICATE KEY – EXCLUSION
      1. Fields to match (example)
         1. VENDOR
         2. VENDOR_INVOICE_NO
         3. PO_NO
         4. ABS_AMOUNT
      2. OUTPUT ALL DUPLICATE RECORDS (new in IDEA 11.2)
      3. Fields that must be different
         1. AMOUNT
      4. Create new file: INVOICE REVERSALS FOR REVIEW
         
3. Open: INVOICE REVERSALS FOR REVIEW
   1. Analysis tab: SUMMARIZATON
      1. Fields to summarize:
         1. VENDOR
         2. VENDOR_INVOICE_NO
         3. PO_NO
      2. Numeric fields to total:
         1. AMOUNT
         2. PREC_NO
      3. Statistics to include:
         1. Sum
         2. Maximum
      4. Create new file: SUM REVERSALS
   2. Analysis tab: JOIN
      1. Primary File: INVOICE REVERSALS FOR REVIEW
      2. Secondary File: SUM REVERSALS
         1. Fields to include:
            1. NO_OF_RECS
            2. AMOUNT_SUM
            3. PRECNO_MAX
      3. Match:
         1. VENDOR
         2. VENDOR_INVOICE_NO
         3. PO_NO
      4. Match Type: MATCHES ONLY
      5. Create new file: INVOICE REVERSALS FOR REVIEW WITH TOTALS
4. Open: INVOICE REVERSALS FOR REVIEW WITH TOTALS
   1. Analysis tab: DIRECT EXTRACTION
      1. Create new file: INVOICE REVERSALS
      2. Criteria: (NO_OF_RECS % 2 = 0 .AND. AMOUNT_SUM == 0) .OR. (PREC_NO < PREC_NO_MAX  .AND. ABS_AMOUNT = AMOUNT_SUM)
5. Open: Open: SORTED INVOICES
   1. Analysis tab: JOIN
      1. Primary File: Open: SORTED INVOICES
      2. Secondary File: INVOICE REVERSALS
      3. Match:
         1. PREC_NO
      4. Match Type: NO SECONDARY MATCH
      5. Create new file: INVOICES WITHOUT REVERSALS

There are 36 reversals (18 pairs) in the sample file, 20 instances (10 pairs) where the amount is reversed and later posted again. The CONTROL TOTALS for the AMOUNT field should match before and after. The point is to remove reversals PRIOR to running any analytics to identify duplicate transactions.

Best Practices , CaseWare IDEA , Tech Tip