When performing a risk-based audit, one fraud characteristic test may be to look for journal entries made to unusual or seldom used entries OR journal entries suddenly had an unexplained jump in a specific account. Using the DataShare data and the TeamMate Analytics tool you are able to easily see how many journal entries are recorded in each account.
To start, create a journal entry report within DataShare.
Once the excel worksheet is created, you will need to delete the header to format the spreadsheet for easy consumption.
Within the TeamMate Analytics tab, click on "Summarize" and select the "Quick Summary" option.
Within the Quick Summary pop-up box you can select to evaluate the data based on "A/C Name" (account name) or "A/C code" (account number). Then within Column 1 select "Amount" and click on Count. Then click OK to run the report.
TeamMate Analytics will request you to name the worksheet, then a new tab will be created with the test results. Within this tab, it will show each account and the number of times a journal entry was recorded in this account. Since DataShare gives you all historical data, you could run this same report for prior years to compare.