Substantiating accruals without drowning in detail
A practical way to sample accruals so the close stays defensible without reviewing every invoice line.
Full invoice review of every accrual is rarely the best use of close week. Stratify by amount and estimation risk: large judgemental accruals get source-document tracing; routine recurring items get roll-forward analytics and sample support.
Document why a balance was accepted without new evidence. Auditors ask that question first when an accrual looks identical to the prior month while activity clearly changed.
Keep a one-page map: accrual name, owner, method, and where the support lives. That map becomes the spine of your substantiation file.
Talk through your next close if you want an independent pass before the pack leaves finance.