● Journal entries made to unrelated, unusual, or seldom-used accounts.
● Journal entries made by individuals who typically do not make journal entries.
● Journal entries containing consistent ending numbers (“999”).
● Journal entries with line items containing specific wording.
● Unbalanced journal entries.
● Journals recorded at the end of the period or as post-closing entries that have little or no explanation or description.
● Journal entries over performance materiality.
● Journal entries posted on weekends/holiday.
