Preparing documents before audit fieldwork begins
A practical checklist for controllers who want financial audit fieldwork on treasury applications to start on time.
Fieldwork stalls when access arrives late. Before a treasury application financial audit, gather bank statements for the sample period, the current mandate register, payment factory calendars, and a list of configuration changes that touched cash or payments.
Assign a single logistics owner who can escort auditors through the application if read-only credentials are delayed. Label folders by entity and bank, not by internal project codes only the IT team understands. Clear naming saves days when samples expand mid-engagement.
Finally, warn the cash desk which days involve observation. Operators who know a payment run will be watched tend to keep evidence tidy; surprise is rarely helpful in financial audit work of this kind.