CORPORATE CREDIT CARD AUDIT CHECKLIST

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--- PRE-AUDIT DOCUMENTATION REVIEW ---
[ ] Audit Period Start Date
[ ] Audit Period End Date
[ ] Monthly Credit Card Statement
[ ] Digital Receipt Repository/Folder
[ ] Reviewer Assigned (Internal Auditor, Accounting Manager, Finance Controller)
[ ] Documents Verified (Monthly Statement, Transaction Logs, Merchant Service Reports, Previous Month's Reconciliation)
[ ] Initial Observations/Notes

--- TRANSACTION VERIFICATION & RECEIPT MATCHING ---
[ ] Transaction Date
[ ] Merchant Name
[ ] Transaction Amount
[ ] Upload Corresponding Receipt
[ ] Match Status (Matched, Missing Receipt, Disputed)
[ ] Audit Notes/Discrepancy Details
[ ] Auditor Verification Signature

--- POLICY COMPLIANCE CHECK ---
[ ] Policy Violation Types Identified (Unapproved Merchant/Vendor, Spending Limit Exceeded, Prohibited Category (e.g., Alcohol, Entertainment), Missing Mandatory Documentation, Out-of-Policy Travel/Meal Spend)
[ ] Violation Reference ID
[ ] Details of Policy Non-Compliance
[ ] Date of Violation Detected
[ ] Total Disputed Amount
[ ] Auditor Compliance Confirmation

--- EXPENSE CATEGORIZATION & CODING ---
[ ] Transaction Date
[ ] GL Account Number
[ ] Expense Category (Travel & Lodging, Meals & Entertainment, Office Supplies, Software & Subscriptions, Fuel & Transportation, Miscellaneous)
[ ] Cost Center / Department (Sales, Marketing, Engineering, Operations, Human Resources)
[ ] Transaction Amount
[ ] Business Purpose Description
[ ] Supporting Invoice/Receipt

--- DUPLICATE & FRAUD DETECTION ---
[ ] Identified Fraud Indicators (Duplicate Transactions, Unauthorized Merchant Category, Unrecognized Foreign Transactions, Transactions exceeding single-limit threshold, Missing supporting documentation)
[ ] Flagged Transaction ID/Reference
[ ] Total Discrepancy Amount
[ ] Investigation Notes & Findings
[ ] Evidence of Disputed Transaction
[ ] Auditor Verification

--- AUTHORIZATION & APPROVAL AUDIT ---
[ ] Audit Review Date
[ ] Approval Status (Approved, Pending Clarification, Rejected)
[ ] Approving Manager Name
[ ] Verified Approval Criteria (Manager Signature Verified, Budget Limit Verified, Policy Compliance Confirmed)
[ ] Evidence of Approval (Email/Screenshot)
[ ] Auditor Final Sign-off

--- DISCREPANCY RESOLUTION & FOLLOW-UP ---
[ ] Discrepancy Type Identified (Missing Receipt, Unauthorized Charge, Duplicate Transaction, Incorrect GL Coding, Policy Violation)
[ ] Discrepancy Description
[ ] Date Discrepancy Identified
[ ] Resolution Action Plan
[ ] Supporting Evidence/Correspondence
[ ] Auditor Verification Signature

--- FINAL RECONCILIATION & REPORTING ---
[ ] Audit Completion Date
[ ] Total Audited Transaction Amount
[ ] Total Discrepancy Amount Found
[ ] Audit Outcome Status (Passed - No Issues, Passed with Minor Discrepancies, Failed - Investigation Required)
[ ] Audit Summary Notes
[ ] Final Audit Report PDF
[ ] Auditor Signature

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