From requisition to payment, step by documented step
A thematic view of how we reconstruct procurement trails — the same sequence used on every engagement, adapted to your categories and systems.
A purchase that cannot explain itself will fail a sample
External auditors and internal reviewers do not need every email. They need a dated chain: who authorised the need, what was ordered, what arrived, how the invoice matched, and who released payment. When any step is missing, fieldwork expands and remediation costs rise.
We map that chain deliberately — before selections arrive — so your team can produce folders instead of reconstructions.
The trail path we walk on every engagement
Six stages from scoping to findings handover. You can place this beside your close and audit calendars.
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Scope spend categories
Agree material categories, suppliers, and the period under review with your finance or procurement lead. Population and materiality set the sample frame.
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Select transactions
Draw samples that stress the trail: emergency POs, new suppliers, near-threshold invoices, and single-source awards — not only comfortable routine matches.
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Reconstruct each trail
For every selection, gather requisition, order, receipt or service confirmation, invoice, approval evidence, and payment advice. Missing steps are logged immediately.
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Test controls in practice
Walk dual control on supplier changes, segregation between buyers and approvers, and whether exception paths are documented or simply habitual.
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Rate findings
Write exceptions with spend impact and control weakness. Cleared items stay on the schedule so the method remains transparent.
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Hand over remediation
Deliver a memo and schedule suitable for audit committee briefing, plus a practical fix sequence your team can complete before the next sample window.