Information Technology > Telephone Logs and Accounts

Telephone logs/accounts can be audited as part of a Value for Money exercise. However, testing has also proved to be very fruitful when used in fraud investigations (e.g., to prove/identify supplier collusion).

If a call logging system is used, the log file can probably be accessed in electronic format either using a copy of the log file (if in a simple format) or through printing the log report to disk and then importing using the Print Report option from the Import Assistant.

The following are commonly used tests:

  • Electronic versions of telephone accounts can be obtained from most telephone companies, usually on diskette (but there may be a charge)
  • Verify the total cost of the calls and number of calls to the total account charge
  • Summarise number of calls and cost by external telephone number
  • Stratify time and costs for both the detailed and summarised files
  • Extract high value calls on both the detailed and summary files
  • Extract high frequency call numbers
  • Extract and analyse overseas calls
  • Extract calls to premium service numbers e.g., chat-lines, speaking clocks, folder enquiries etc
  • Extract calls made outside normal working hours e.g., before 7:00am and after 8:00pm
  • Extract calls made on weekends (using the @dow() function)
  • Extract calls to blacklisted numbers. (If a list of such numbers is kept, items can be identified using the Join option with the Equal Keys Only option).
  • Match against a database (from personnel) of home phone numbers
  • Monthly files can be compared/matched to identify high value "new" call numbers
  • Monthly or quarterly files can be appended and calls analysed over longer periods

Additional Tests

The following tests apply to call logging systems that identify the caller:

  • Summarise time and cost by caller
  • Extract exceptions by caller
  • Extract and analyse fax and modem calls
  • Extract high value calls made from unusual numbers such as conference/meeting rooms