Preparing files for an independent reconciliation review
A short checklist controllers use before opening the folder to an external reviewer.
Independent review goes faster when the file is boringly complete.
Documents that should already be in the folder
- PDF statements for every account in scope, full period
- Cash ledger export with document numbers
- Prior month signed reconciliations
- List of known open items with owners
- FX policy note if foreign-currency accounts are included
Access hygiene
Share read-only exports. Do not send bank portal passwords. If vouchers must stay on site, say so early so we schedule Sheung Wan versus your premises correctly — see our engagement process.
One conversation before kickoff
Name who answers questions on suspense. Reviews stall when the only person who knows the story is on leave the week of fieldwork.