Engagement
Month-End Close Audit Trail Review
Hands-on review of your period-end documentation chain—from journal entries and reconciliations to sign-offs—so finance can close with a clear, defensible trail.
Who it is for
Finance controllers, closing managers, and internal audit partners in Taiwan mid-market and listed companies who need a cleaner month-end evidence trail.
Result you leave with
A mapped audit trail for the close cycle, gap notes against your control narrative, and a practical remediation list your team can own before the next period end.
Scope
One full month-end close cycle (or a selected close window), covering key accounts, reconciling items, journal approval paths, and retention of supporting evidence.
Included
- Kickoff interview with the close owner and process owners for cash, revenue, inventory, and payroll (as applicable)
- Walkthrough of the current close checklist, binder structure, and evidence storage locations
- Sample testing of journal packages and reconciliations for completeness and sign-off timing
- Written gap summary tied to each close step, not a generic control checklist
- Working session to prioritize fixes for the next close
Not included
- Statutory external audit opinions
- Full ERP configuration or system administration
- Ongoing secondment unless booked separately as Close Desk Support
How the engagement runs
- Scope call to confirm entities, systems, and close calendar
- On-site or remote document review during or immediately after close
- Gap workshop with the finance lead
- Final trail map and remediation brief delivered within five business days of fieldwork
Preparation
Share the prior month’s close checklist, sample reconciliations, and access to the evidence folder (read-only) before kickoff.
Constraints
We do not alter live ledgers. Findings are advisory; your controller remains responsible for posting and sign-off.
Next step
Request a close-cycle estimate with your entity count and preferred review month.