Audit engagement
Expense Reporting Application Audit
A structured financial audit of selected expense reporting applications, supporting documents, and approval records for a defined reporting period.
Who this is for
Controllers, finance directors, and internal audit sponsors who need an independent reading of expense reporting applications for a closed or closing period. Typical clients process dozens to several thousand claims across travel, meals, entertainment, and supplier reimbursements.
Result you receive
A written audit report covering the agreed sample, exception schedules, control observations, and ranked recommendations for the next reporting cycle. We do not replace your external statutory auditor; we focus on expense reporting practice and the applications that support it.
Scope included
- Agreement on period, population, and sample method with your finance lead
- Review of selected expense reporting applications and attached receipts or invoices
- Tracing of approval sequences against your written expense policy
- Tests for duplicates, split claims, missing substantiation, and out-of-policy categories
- Closing meeting and a final report in English (Korean summary available on request)
Scope excluded
- Full statutory financial statement audit
- Tax filing preparation or tax representation
- Continuous monitoring software or product licences
- Forensic investigation with legal discovery mandates (referred separately)
Provider and process
Engagements are led by a Focus Online audit manager from our office at 231 Teheran-ro, Gangnam-gu, Seoul 06142, with one or two field auditors depending on volume. Work begins after we receive the population list, policy pack, and access to the claim archive.
Timeline and location
Most mid-size populations complete in three to five weeks from kickoff. Fieldwork can sit in your offices or in a secure document room near Teheran-ro. Remote review of scanned packs is available when originals remain on site.
Preparation
Please prepare the expense policy in force for the period, organisation chart for approvers, population export of applications, and a contact for clarifying questions. Incomplete archives slow sampling and may extend fees.
Pricing basis
Fees start from ₩4,800,000 for a defined sample within a single legal entity. Larger populations, multi-entity scopes, or bilingual report sets are quoted after a short scoping call.
Next step
Request this audit with your reporting period and approximate claim volume. We reply within two business days.