E-commerce · Evidence
Duplicate, missing and out-of-sequence document testing
Published · Reviewed by The Diligence Standard Team · Updated
Sequences across invoices, statements and purchase records can reveal omissions, duplicates and cut-off problems.
Records to reconcile
- Complete period document population
- Document numbers and timestamps
- Void, credit and replacement records
Warning signal
Gaps or duplicates cluster around high-value periods or counterparties.
Transaction impact
Revenue, expenses or inventory may be incomplete or counted twice.
Response
Investigate exceptions and expand testing around affected periods.