Ledger reconciliation trail audit
Examine whether daily and period-end reconciliations leave a complete chain from source files to sign-off—without silent spreadsheet edits.
Reconciliation failures rarely announce themselves until a partner asks for the working papers. We walk selected reconciliation cycles, test whether breaks are documented, owners are named, and adjustments retain before-and-after evidence. Deliverables include a reconciliation trail scorecard, sample working-paper templates, and a prioritized remediation list for silent overrides.
What you receive
- Written findings operations and compliance can share without translation
- A gap map tied to transaction types and override paths in scope
- A prioritized remediation list sized to your partner or audit calendar