The audit path
From record boundary to final finding
Five controlled stages keep the population, evidence, queries and conclusions visible throughout an engagement.
01 · Scope the record boundary
We begin with the question the report must answer. The engagement letter identifies offices, dates, registers, receipt series, ledger accounts, testing extent, exclusions and intended recipients. If the available evidence cannot support the requested conclusion, that limitation is raised before appointment.
02 · Receive and index
A tailored request list is issued. Documents are transferred through an agreed secure method or inspected on-site. Every file or volume receives an index reference. Control totals and sequence ranges are captured before detailed testing.
03 · Reconcile and inquire
Receipts are traced to applications, intake entries, deposits and ledger postings according to the agreed test. Gaps, duplicates, amount differences, unusual reversals and unsupported adjustments enter a numbered query schedule. Evidence is linked; personal information is limited to what testing requires.
04 · Clear factual exceptions
The responsible custodian receives proposed exceptions and a reasonable response period. Additional records may resolve a query, change its classification or reveal that it falls outside scope. Management comments remain distinguishable from audit evidence.
05 · Report and close
The report describes scope, procedures, results, limitations and recommendations. A close-out meeting assigns context to findings without negotiating away supported facts. Retention and return or deletion of engagement records follow the agreed terms.
Before contacting us
Have the approximate review dates, receipt or application volume, register format, locations and reason for the review. Do not send application documents through the website. Request a confidential scoping call.