Module 3’s evidence checklist stopped us from accepting “system screenshot” as the only support for interface entries.
Yuna Lee · Senior · Seoul
Flagship course
System-Generated Journal Entry Testing
A practitioner path for scoping automated journal populations, selecting defensible samples, and documenting conclusions that reviewers can follow.
Learning outcomes
- Define a JE testing population that includes or excludes interface entries with written criteria.
- Design stratified samples when volumes dwarf manual entries.
- Request evidence that ties a selected line to a posting path or batch log.
- Write conclusion-first workpaper notes for partner and EQCR review.
- Identify when automated entry testing alone is insufficient (limitation covered in FAQ).
- Brief juniors using a shared vocabulary for auto-reversals and recurring batches.
Modules
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1 · Population boundaries
How system-generated entries enter the GL, which interface codes belong in scope, and how to document exclusions without sounding arbitrary.
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2 · Sampling under volume
Stratification by source system, amount bands, and period — with exercises on anonymized Korea mid-market extracts.
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3 · Evidence that survives review
Batch IDs, interface acknowledgements, and when a screenshot is not enough. Includes a request letter template.
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4 · Workpaper compression
Conclusion-first structure, residual risk language, and a peer-review checklist used in Lab critiques.
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5 · Handoff to the team
Briefing notes for seniors and staff so the method does not live only in one person’s head.
Instructor
Eun-ji Han
Former senior manager in a Korea practice group focused on mid-market manufacturing and distribution. Eun-ji designed the Lab’s extract-first format after watching JE testing memos fail EQCR for vague population wording more often than for sampling math errors.
Informational pricing
Individual access aligns with Field Desk (₩480,000) or Bench Pair (₩820,000). No checkout on this site — contact us to enroll.
FAQ
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Do I need a data analytics background?
No. You should be comfortable with Excel and reading ERP exports. We do not teach Python or ACL scripting in this flagship path.
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Which ERPs do you cover?
Examples draw from mid-market stacks common in Korea engagements, plus patterns that transfer to larger suites. We do not claim full coverage of every SAP module.
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What is a real limitation of this course?
This course does not replace substantive testing for non-system journals uploaded via ad-hoc spreadsheets or offline consolidations. Those populations need a separate plan; treating them as “system-generated” after the fact is out of scope and unsafe.
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How long does it take?
Most auditors finish modules in three to five weeks alongside fieldwork. Bench Pair adds one scheduled critique.
Learner notes
Useful, though the pacing in Module 2 assumes you already know stratification vocabulary — I had to pause and read twice.
Client in logistics · Busan
Ready to enroll?
Tell us whether you want Field Desk, Bench Pair, or a Lab Cohort for your office.