Evidence That Survives an Audit Question

Auditors ask for the same variance story finance told itself at close—plus the supporting postings. If the story lives only in a meeting deck, reconstruction becomes guesswork.

Keep a short evidence index: variance ID, cash impact, source report, owner, and date cleared. Attach or link the extract used at the time, not a regenerated report from today.

Mild reservation: perfect evidence packs slow close if you over-document trivial lines. Apply the index only above materiality, and accept that minor timing notes can stay lightweight.

When the next audit cycle arrives, you will spend hours answering questions—not weeks rebuilding why April’s cash bridge looked the way it did.