MosoFin skill · journal-entry-review · learning guide

From 1,284 transactions to the few that deserve a question

This page shows how the skill reviews the journal of one quarter, one level at a time. It starts with the split between system entries and hand-typed entries. It ends with three reviews, four tests that did not run, and three requests that the skill refuses. The page quotes every rule from the skill and works every number in front of you.

The rules are the skill's ownThe page quotes each rule word for word, with the file and section it comes from.
Outside sources back the factsThey are an OpenStax textbook, the US federal internal-control standard, an ACFE study and two PCAOB publications. Each one has a number and a link.
The page shows the mathOpen "Check it yourself" on any level. Follow every line on a calculator.
Your entry, your scoreAt the end, enter one entry and tick its warning signs. The page adds the points with this example's weights.
Rule: quoted from the skill Fact: from a cited authority, numbered like 1 Example: made-up figures, calculated in full
How it thinks

Eight rules the whole skill runs on

Every level below applies one or more of these rules. The examples use one made-up company, Northbrook Trading. It keeps its books in US dollars, on the accrual basis, with a calendar year, in one QuickBooks Online company file. The review covers 1 July to 30 September 2026, and the run is on Wednesday 14 October 2026. Four of the entries are the entries from the journal entry builder pages. There they are proposals. Here a person posted them on Wednesday 30 September.

Learning path

Six levels, from simple to complex

Check it yourself

Score one entry

Enter the amount and your limits, then tick the warning signs that the entry shows. The page computes the two amount tests and adds the points. The page sends nothing anywhere.

The amounts

The page computes two signs from these amounts. "Just below" means from 95% of the threshold up to the threshold, and it gives 2 points. An amount at or above materiality gives 2 points.

The warning signs (points)

The weights, the 95% band and the review threshold of 6 are this example's choices. The skill tells you to state your weights, but it defines none. The page does not see your books. So it cannot run the pattern tests, the tie-out or the baseline of usual posters. A high score is a reason to ask a question. It is not a finding. Try this on the audit-fee example: change the amount to 9,500. The amount is then just below the threshold, and the score goes from 2 to 4.

Using it

What it asks, needs and gives back

Asks firstUse MosoFin, or upload the data? Which period? What are the authorization thresholds? What is materiality? Does anyone make adjustments outside the books? Who may see the output? Must someone approve a manual entry, and can you export who approved it? Through which date are the books closed, and when was the close done? Which accounts are sensitive?
NeedsThe period, the thresholds and the close date from you. Every transaction of the period, of all types, with the transaction date, create date, created by and description. Several earlier periods for the baseline. The approval log, if you have one.
Gives backNine sheets, with the patterns first. A header with the population size, the tie-out and the topside status. Each test that did not run, with the reason. An Excel file only on a yes.
NeverThe skill never writes, updates or deletes anything. It never says that fraud occurred, and it never names a person. It never chooses a threshold for you. It never saves flagged entries, scores, user names or explanations.
Sources

Where every fact on this page comes from

The rules are the skill's own. The facts below come from five outside sources: an OpenStax textbook, the US federal internal-control standard, an ACFE study and two PCAOB publications. MosoFin found each one on 28 October 2026 in search results and did not open the pages. Follow the link for today's wording. The two PCAOB sources apply to audits of public companies only. Northbrook is not a public company, so they do not apply to it.

    Not backed by an outside authority. The 21 indicators and the [auto], [gated] and [manual] verdicts are the skill's own. So are the NOT RUN and "Control not in place" labels and the nine sheets. This example chose the weights for each sign and the 5-day period-end window. It also chose the band from $9,500.00 to $9,999.99 and the review threshold of 6. The skill tells you to state the weights, but it defines none. MosoFin made up Northbrook Trading and every figure in the examples. The skill's files also cite PCAOB AS 2401.58–61 and AU-C 240.32 and A47–A48 for the population proof. The page names them as the skill cites them. MosoFin did not check those paragraphs for this page.