The close cycle we run with you
A thematic view of how a typical month-end close audit sits inside your existing calendar — from pack freeze to findings briefing.
This is not software. It is the sequence our auditors follow when you book a month-end close audit. Adjust day labels to match your freeze date; the order stays the same.
Scope lock
Material accounts, entities, and access to the draft pack are confirmed. We agree which reconciliations must be complete before fieldwork starts.
Pack intake
Trial balance tie-out, checklist completeness, and identification of aged reconciling items. Controllers receive a short status note by end of day.
Substantive sampling
Cut-off testing, accrual support, and balance sheet evidence for selected accounts. Exceptions are logged as they appear — not held until the final memo.
Controls glance
Journal approval trails and post-close adjustment paths are walked for the period under review, with segregation gaps called out where they affect close integrity.
Findings briefing
Written memo and a live briefing for the finance lead. Priority fixes are ordered by impact on board papers or external audit readiness.