Risk attribute sampling

Today’s technology allows teams to assess 100% data, provide new insight and bring value to the client and target test based on risk and removes guess work. With the use of data & analytics, we can identify anomalies and patterns in transactions to ensure effort is focused on more non-standard and riskier items in full populations.

How we can help

Sample insights
  • Identification of employees with unusual overtime
  • Controls testing including a three way match
  • Duplicate payments/invoices
  • Ghost employees
  • Payments prior to start/end date.
  • Identification of invalid bank accounts
  • Unusual trends and patterns


Why are we qualified to help

The following selected citations represent engagements where we have helped clients perform risk attribute sampling using data analytics.


PwC partnered with a leading bank in Brunei in providing an analysis on the transactions from Deposits, Loans, Treasury and Procurement division to obtain insights on the data which could lead to non-compliance with internal controls and to other red flags.


A pharmaceuticals company engaged PwC to identify top partner stores in terms of volume of suspicious or outlier transactions as identified and agreed with management. Using analytics, we were able to select the top 70 stores with suspicious transactions out of its 3K partner stores. Our on-site store visits showed that 93% of the stores selected did have unsubstantiated transactions.


Research and insights

Contact us

Maria Rosell S. Gomez

Maria Rosell S. Gomez

Risk Assurance Leader, PwC Philippines

Tel: +63 (2) 8845 2728

Angelie Mandid

Angelie Mandid

Risk Assurance Manager, PwC Philippines

Tel: +63 (2) 8845 2728

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