Consider Exhibit 5-3. Looking at the audit data standards order-to-cash process, what function is there for the AR_Adjustments transaction table—that is, adjustments to the Accounts Receivable? Why is this an audit data standard, and why is it important for an auditor to see?

Exhibit 5-3

Transcribed Image Text:

Order-to-Cash Sales_Order_ID Sales_Orders_Lines Customer Account_ID Sales_Orders Customer_Master Listing Sales_Order_ID Sales_Order_Line_ID Shipment_ID Shipments_Made_ Lines Business Unit Shipments_Made Code Business_Unit_Listing Sales_Order_ID Sales_Order_Line_ID Segmento1,. Segment05 Invoices_Generated Lines Invoice_ID Segment01_Listing Invoices_Generated Segment05_Listing Customer_Account_ID User_ID** Invoice ID* Open_Accounts_ Receivable User_Listing Customer_Account_ID Invoice_ID* AR_ Adjustment Type Regulator_Code Tax_Table Adjustment_ID AR_Adjustment_ Type_Listing AR_Adjustment_ Lines AR_Adjustments Legend Customer_Account_ID Invoice_ID* Mandatory Tables in 02C Standard AR_Cash_ Application Optional Tables in 020 I standard Receipt_ID Receipt_Type Cash_ Receipt_Type_Listing Received Tables in Base Standard