Overview
The Data Gaps page is always accessible from the Engagement screen in Audit Sight.
Its primary purpose is to highlight missing or incomplete banking data that may impact testing procedures, including Standard and Advanced Cash Proof.
The page does not always require action. It will only populate when the system detects that expected banking data is missing, incomplete, or inconsistent with General Ledger activity.
Data gaps may also surface within generated workpapers as:
Reconciling items (e.g., “Bank Statement Not Provided”)
Alerts
Concentrated monthly variances
The Data Gaps page serves as a diagnostic tool to explain why certain results may appear in testing modules.
How the Data Gaps Page Populates
The Data Gaps page is organized into three primary sections related to banking data:
Documents with Potential Issues
Missing PDF Statements
General Ledger Cash Accounts with No Banking Data
Each section serves a different purpose.
1. Documents with Potential Issues (PDF Uploads Only)
This section applies only to bank statements uploaded via PDF.
It identifies statements that were uploaded successfully but may have integrity or completeness concerns.
You may see an account listed here if:
Transaction activity does not reconcile to the beginning and ending balances shown on the statement.
The statement appears to be missing transaction-detail pages.
The system detects internal inconsistencies within the uploaded document.
This does not mean an entire statement is missing. Instead, it indicates that the document provided may not fully support the activity reflected.
One of Audit Sight’s internal validation checks confirms that:
All transaction activity rolls mathematically to the provided beginning and ending balances.
If that reconciliation fails, the statement will be flagged under this section.
How to Review
If you see a document listed under “Documents with Potential Issues”:
Return to the original PDF.
Confirm all pages were included.
Ensure detailed transaction listings are present.
Verify that the activity reconciles to the beginning and ending balances.
If you confirm the document is complete and accurate but the flag persists, contact support@auditsight.com for assistance.
2. Missing PDF Statements (PDF Uploads Only)
This section also applies only to bank statements uploaded via PDF.
Unlike “Documents with Potential Issues,” this section identifies coverage gaps in date ranges.
You will see:
A bank account listed
A specific date range representing missing coverage
Typically, this indicates:
A full monthly statement has not been uploaded.
A statement covering 30+ days is missing.
If the system detects a smaller gap (e.g., several days within a month), it may suggest that:
The uploaded PDF may be missing pages.
This occurs when partial activity is detected but full date coverage is not present.
Important Note
This section only captures PDF uploads.
It does not include:
Banking activity uploaded via the Audit Sight template
Data processed through Data Conversion Services
Synced bank connections
Teams using those workflows will not see those accounts reflected in this section.
How to Review
If you see a “Missing PDF Statement” gap:
Confirm whether a statement exists for the flagged date range.
Upload the missing statement if applicable.
If you believe the full statement was uploaded, review the document for skipped pages.
If you are confident the statement is complete and the gap remains, contact support@auditsight.com.
3. General Ledger Cash Accounts with No Banking Data
This section lists GL accounts that:
Are mapped as cash accounts in the Chart of Accounts, and
Have no corresponding banking data uploaded or synced.
This section helps confirm whether those accounts are intended to represent actual bank accounts.
Common Scenarios
Scenario A: The Account Is Not a Bank Account
Examples may include:
Petty cash
Clearing accounts
Internal cash control accounts
If the account does not represent a traditional bank account:
Update the Chart of Accounts mapping.
Remove the cash/bank designation as appropriate.
Once updated, the account will no longer appear as a data gap.
Scenario B: The Account May Require Scope Review
In some cases, a team may plan to scope an account out of testing. However, the Data Gaps page may surface it because:
Material activity is flowing through the account.
Cash-related postings exist without banking support.
This can serve as a helpful prompt to reassess scope decisions.
Relationship to Workpapers
The Data Gaps page directly impacts testing modules.
For example:
Missing banking data may generate “Bank Statement Not Provided” reconciling items.
Incomplete PDFs may affect monthly variances.
Unmapped GL cash accounts may alter reconciliation logic.
The page explains why certain results appear in Standard or Advanced Cash Proof.
Frequently Asked Questions
Q: I’m seeing a “Missing PDF Statement” gap, but I believe we uploaded the correct data. What should I do?
A: If you believe the appropriate PDF statement has already been uploaded:
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Reconfirm the source document
Ensure all pages containing transaction activity were included.
Confirm the full date range is covered.
Verify beginning and ending balances are visible.
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Confirm the statement reconciles
Ensure transaction activity mathematically rolls to the stated balances.
Confirm no transaction-detail pages were skipped.
If you have confirmed the document is complete and the gap persists, contact:
Please include:
Entity name
Bank account (last four digits)
Flagged date range
Confirmation that all pages were uploaded
Our team will review and assist.
Q: Why am I seeing more bank accounts than I planned to include this year?
A: Additional accounts may appear because:
They were included in a prior-year engagement, or
They were previously mapped as cash accounts in the Chart of Accounts.
If those accounts are not intended to be tested in the current year:
Review them in the Bank Account Mapping screen.
Toggle off accounts that are out of scope.
Confirm that only current-year testing accounts remain active.
This ensures Data Gaps and related workpaper results reflect only relevant accounts.
Q: Do I need to upload data for every bank account listed?
A: No.
Data is required only for accounts that are:
Mapped as cash accounts, and
Intended to be included in current-year testing.
Accounts that are out of scope should be toggled off rather than populated with unnecessary data.
