Subledger analysis overview

Subledger analysis is a dedicated analysis workflow that enables audit teams to analyze subledger data directly within MindBridge.

The feature provides a connected and audit-focused experience for reviewing transaction-level activity, identifying risk patterns, investigating trends, and supporting audit procedures within the same platform used for general ledger analysis.

Previously, subledger analysis often required separate tools or TRA workflows, creating fragmented audit workflows and operational complexity. Subledger analysis brings this work into a more unified MindBridge experience, helping teams maintain consistency between general ledger and subledger analysis workflows.

When to use Subledger analysis

Use Subledger analysis when you need to:

• Review transaction-level activity from a subledger
• Identify unusual activity or risk patterns
• Analyze trends over time
• Segment risk by relevant categories
• Investigate supporting entry details
• Export results to support audit procedures 
• Perform interim testing and select samples from the remaining period at year-end

Users can review subledger activity through dashboards and drill into transaction-level details to investigate unusual activity and support audit procedures.

Core functionality

Subledger analysis includes:

• reusable library-level configurations
• engagement-level analysis settings
• configurable populations and risk ranges
• dashboards for reviewing trends and risk patterns
• transaction-level investigation through the data table
• export and sampling workflows to support audit procedures

Users can review results through:

• Risk overview
• Risk segmentation
• Trends
• Data table

Review subledger analysis results

After running a subledger analysis, users can review dashboards to identify risk patterns, segmented activity, and transaction trends.

The dashboards help users:

• identify unusual activity
• review risk distributions
• analyze trends over time
• investigate grouped transaction activity
• review supporting transaction details

Users can drill into the data table to investigate transaction-level activity and review supporting entries.

Workflow overview

A typical subledger analysis workflow includes:

1. configuring the required library and analysis settings
2. creating an engagement
3. ingesting subledger data
4. running the analysis
5. reviewing dashboards and trends
6. investigating transaction-level activity
7. exporting results to support audit procedures

Interim and year-end analysis

For Subledger analysis types configured to support interim analysis, users can perform interim testing and later convert the analysis to year-end using full-year data. The original interim results and sampling information remain available for reference.

After conversion and analysis, users can focus the Data Table and sampling population on transactions after the interim cutoff.

For instructions, see Run an interim Subledger analysis and roll forward to year-end.