Hi,
IDEA's Gap Detection can be applied to identify breaks in accounting document series attributable to missing or cancelled entries.
As an example on the revenue billing front Gap Detection can be applied on the Sales Invoice Number to identify missing Invoices or on the Sales Date to identify dates on which sales have not been made.
So any pre-formatted, fixed length, sequential number or character or date series can be subject to a Gap Detection in IDEA.
Its a very convenient mode to apply accounting completeness checks.
Kind Regards
Jairam