# CutOff Testing

This template aims to give you the building blocks for any cut off testing. It takes a sample invoice listing and journal entry listing file and does cutoff testing accordingly. 

{% embed url="<https://auditboard-education-services.wistia.com/medias/ssku61h379>" %}

### Input Requirements

* A supporting documentation file. (Purchase orders, invoices, expense reports, journal entries, etc.).  Sourced from your ERP system.
* A transaction record file. Typically a journal entry record file from your ERP systems (SAP, Oracle, Microsoft Dynamics, etc.).
* [Parameters](https://docs.auditboardanalytics.com/workflows/parameters)
  1. Materiality: amount in which any exceptions that exceed it should be looked at further.&#x20;
  2. Start Date: Beginning of review period, typically a date leading up to year or quarter end.
  3. End Date: End of review period, typically a date trailing your year or quarter end.
  4. [File Input Parameters](https://docs.auditboardanalytics.com/workflows/parameters/file-input-parameters)

### Output Expectations

* A population of transactions that exceeds materiality and also failed cutoff testing.&#x20;