Summary

Run an interim Subledger analysis to assess risk and select samples before year-end. When full-year data becomes available, convert the analysis to a full time frame and focus subsequent sampling on transactions after the interim cutoff.

The original interim analysis remains accessible for reference after conversion.

Configuration

The applicable Subledger analysis template must support interim analysis. In the library’s analysis configuration, Interim time frame must be enabled under Tools and settings.

Sampling must also be enabled to select samples.

Create an interim analysis

1. Start creating an analysis and select the organization and engagement.
2. Select the applicable Subledger analysis type.
3. Enter an analysis name.
4. Under Time frame, select Interim.

5. Enter the following dates:

   Field	Description
   Analysis period start date	The beginning of the analysis period.
   Interim as-at date	The cutoff date for interim testing.
   Analysis period end date	The end of the full analysis period.

6. Confirm the currency display.
7. Select Create Analysis.
8. Import the interim-period Subledger data and complete the required import steps.
9. Select Run analysis.

For example, for a calendar-year analysis with interim testing through September 30, enter January 1 as the start date, September 30 as the interim as-at date, and December 31 as the end date.

Review interim results and select samples

Once the analysis is complete:

1. Open the interim analysis.
2. Review the risk results and supporting transaction details.
3. Use the existing sampling tools to select transactions for interim testing.

The Interim as-at date establishes the cutoff used to identify the rollforward population after conversion.

Convert the analysis to year-end

When full-year data becomes available:

1. Open the engagement’s Data page.
2. Find the completed interim Subledger analysis.
3. Select Convert.
4. Review the conversion message and confirm.

The converted analysis is labelled Full time frame (converted). The original interim analysis is labelled Archived and remains available for reference.

5. Expand the converted analysis.
6. Import the complete full-year dataset into the new data source field. The interim file remains listed separately.
7. Complete the required import steps, including reviewing field mappings.
8. Select Run analysis.

The full-year dataset must include the interim period and the remaining period through year-end. Do not upload only the transactions after the interim cutoff.

View the rollforward population

The rollforward population contains transactions dated after the interim as-at date.

1. Open the completed year-end analysis.
2. Go to the Data table tab.
3. In the View dropdown, select In Current Period - After interim date.

The table displays transactions after the interim cutoff. Transactions dated on or before the cutoff are excluded from this view.

For example:

Use the View dropdown to return to the complete current-period population when needed.

The rollforward view excludes the entire interim period, rather than only transactions previously selected in an interim sample.

Select samples from the rollforward population

1. Apply In Current Period - After interim date in the Data Table.
2. Open the sampling tool.
3. Select the sampling method and complete the required settings.
4. Review the population and sample details.
5. Add the sample to your audit plan or export it as required.

The sampler uses the selected rollforward population, restricting eligible transactions to those after the interim cutoff.

This feature changes the eligible sampling population. It does not change the existing sampling methodology.

Refer to the interim analysis

To review your interim results and sampling information:

1. Return to the engagement’s Data page.
2. Use Show Archived to display archived analyses.
3. Find the original analysis labelled Interim time frame and Archived.
4. Select View analysis.

Limitations and considerations

• An Interim Rollforward Check report is not included for Subledger.
• The rollforward view identifies transactions by date. It does not establish whether interim testing was sufficient or whether all required year-end procedures are complete.