Audit-Ready File Quick Reference
Recall what evidence makes a government accounting file testable before audit season.
battlecard What six fields make a control file testable? Criterion, source evidence, preparer, reviewer, date, and exception resolution. Add owner and completion date for remediation files. Manager says: "The numbers are right; why do we need review evidence?" Correct numbers matter, but review evidence shows the control operated before audit asked. The numbers are right; why do we need review evidence? Your line The number proves the result. The review evidence proves the control worked when it was supposed to. Confusing accurate output with controlled process. It separates accounting accuracy from control reliance. Support file versus document dump A support…
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