Preparing evidence packs for a reconciliation audit
A practical checklist for teams about to host a financial audit of their reconciliation management applications.
Calm fieldwork starts with a complete pack. Before auditors arrive — on Chang Klan Road or at your site — assemble materials that show how reconciliations were actually performed, not how the policy hoped they would be.
Pack contents
- Policy extracts for preparation and approval
- Completed reconciliations for the sample period
- Exception logs with owners and ages
- Sign-off matrix covering absences and backups
- Notes on any temporary bridge files
Label folders by balance group. If two entities share a treasury account, say so in the cover note. That single sentence prevents a day of confusion about why the bank tie never “zeros” at entity level.