Audit engagement
Periodic expense sampling review
A shorter engagement that tests a designed sample of claims against policy and receipt evidence — useful between full application audits.
When sampling is enough
Boards and controllers often need interim comfort between full audits — after a policy change, a new card programme, or a spike in travel. This engagement designs a sample, tests supporting evidence, and reports exception rates without reopening the entire application landscape.
What you receive
A concise findings memo listing exceptions by category (missing receipts, late approvals, per diem overages, split claims), plus a short note on whether exception rates suggest a deeper application issue.
Included
- Population understanding and sample selection criteria
- Testing of selected claims against policy and receipts
- Exception log shared with your AP lead before finalisation
- Summary memo for internal audit or finance committee packs
Not included
- Full control design assessment of the application
- Reconfiguration of approval workflows
- Multi-year comparative trend studies unless agreed in advance