Audit engagement
Sample Testing & Exception Analysis
Targeted testing of expense reporting applications with exception lists your team can clear before period close.
Overview
When the full flagship audit is more than you need, sample testing concentrates on a bounded set of expense reporting applications. We pull the sample, test substantiation and approvals, and return an exception list your team can work down before close.
Included
- Agreed sample size and selection criteria
- Testing worksheets for each selected application
- Exception register with owner and suggested remediation
- Brief debrief with accounting
Constraints
This engagement does not produce a full control-design opinion. Pair it with Policy & Controls Review when the written rules themselves are under revision.
Next step
Schedule sample testing with your target close date and claim volume.