Period-Close Variance Audit
Independent check of how close procedures surface—or bury—cash variance.
We sample recent closes to test whether variance narratives are supported by evidence, whether cut-off is clean, and where process gaps leave cash surprises for the next period.
Included in this engagement
- Sample of two to three closed periods
- Evidence trail review for material cash variances
- Cut-off and classification control notes
- Findings memo with severity and remediation hints
- Optional follow-up call after management responses