20 January 2026
Preparing extracts before exception fieldwork
How AP, treasury, and GL contacts in Hong Kong can ready payment runs and approval trails so sampling does not stall in week two.
Most delays we see on financial auditing for exceptions are not conceptual — they are missing files. A clean data room shortens fieldwork more than an extra kick-off meeting.
Agree the population in writing
Name the entities, the period, and the account ranges before anyone exports. “All payments” without a company code list produces three conflicting CSVs and a week of reconciliation.
Match approvals to the manual
If the policy requires dual approval above a threshold, the extract should show both approvers and timestamps — not only the payment amount. Email approvals need a folder convention; wet signatures need a scan naming rule tied to voucher numbers.
Dual-language manuals
Where Chinese annexes modify English clauses (common for petty cash and entertainment), send both files with version dates. Exception classification depends on which text was in force during the period.
A short readiness list
- Policy PDFs with effective dates
- Payment-run exports with voucher references
- Journal listing for manual entries in scope
- Waiver log if one exists
- Named contacts for AP and treasury with two-day response expectation
If you are commissioning work with us, attach what you already have when you request a scoping call. Incomplete packs are fine; knowing the gaps early is better than discovering them mid-sample.