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Description

Ledger Data Files: Analysis, Account Review and Tax Risk Prevention

Turn the ledger data extract into a review tool before it becomes an audit exhibit

  • 0.43 days — 3 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Accounting entry data files are usually produced to be handed over to the tax authority and are rarely used internally. Yet they contain everything needed for account review: entry sequences, descriptions, posting dates and the accounts moved. The anomalies they reveal are more often discovered during an audit than beforehand.

This three-hour workshop teaches participants to use the file as an analytical tool. Each participant checks its formal compliance, builds review analyses, identifies atypical entries and prepares the explanations expected should the tax authority raise a query.

Learning objectives

  • Check the formal compliance of the accounting entry data file
  • Build review analyses from the data contained in the file
  • Identify atypical entries and abnormal sequences
  • Reconcile the file data with the returns filed
  • Prepare the explanations expected when the tax authority raises a query

What makes this programme different

All analyses are built on an anonymised entry file handled live during the session
Atypical entries are ranked by risk level before any treatment is applied
The tests usually run by tax auditors are reproduced on the participant's own data

Programme

1File structure and compliance

Check the file before using it

  • Content and organisation of the data fields
  • Format and integrity checks to be carried out
  • Common generation anomalies
  • Preparing the file for analysis

2Review analyses

Making the entries talk

  • Analysis of journals and numbering sequences
  • Gaps between transaction date and posting date
  • Review of sensitive accounts and unusual counterparties
  • Reconciliation with the trial balance and the returns filed

3Preventing tax risk

Anticipating queries from the tax authority

  • Manual entries and closing adjustments reviewed as a priority
  • Treatment of the atypical entries identified
  • Building the supporting explanation file
  • Setting up a periodic internal review of the file

Who is it for

Internal auditors and internal control officers as well as accounting managers, chartered accountants and tax specialists involved in account review.

Prerequisites

Practical experience of account review and regular use of a spreadsheet tool.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.