FINANCIAL DATA INTEGRITY AUDIT CHECKLIST

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--- MASTER DATA VALIDATION ---
[ ] Audit Scope Area (Chart of Accounts, Vendor Master Data, Customer Master Data, Fixed Asset Registry, Employee/Payroll Records)
[ ] Audit Performed By
[ ] Audit Completion Date
[ ] Validation Checks Performed (Duplicate Entry Check, Formatting/Naming Convention Check, Tax ID/VAT Verification, Address/Contact Info Verification, Payment Term Consistency Check)
[ ] Total Records Reviewed
[ ] Discrepancies or Errors Identified
[ ] Supporting Evidence/Logs
[ ] Auditor Approval

--- GENERAL LEDGER RECONCILIATION ---
[ ] Reconciliation Period End Date
[ ] Reconciliation Type (Bank Reconciliation, Intercompany Reconciliation, Credit Card Reconciliation, Sub-ledger to GL Reconciliation)
[ ] GL Balance Being Reconciled
[ ] Sub-ledger Balance
[ ] Discrepancy Amount
[ ] Discrepancy Explanation & Resolution Plan
[ ] Supporting Bank Statement or Sub-ledger Report
[ ] Reviewer Authorization

--- TRANSACTION ACCURACY & COMPLETENESS ---
[ ] Audit Period Date Range
[ ] Transaction Type Verified (Journal Entry, Invoice, Credit Memo, Bank Transfer)
[ ] Verification Criteria Completed (Matching Invoice to Purchase Order, Verification of GL Account Coding, Check for Duplicate Entries, Validation of Mathematical Accuracy)
[ ] Total Value of Transactions Audited
[ ] Discrepancy Notes and Observations
[ ] Supporting Documentation/Evidence
[ ] Auditor Approval Signature

--- REVENUE AND ACCOUNTS RECEIVABLE AUDIT ---
[ ] Audit Period Start Date
[ ] Audit Period End Date
[ ] Revenue Recognition Method Used (Point in Time, Over Time, Milestone Based)
[ ] Total Revenue Amount Reviewed
[ ] Discrepancies Identified (Unapplied Credits, Missing Invoices, Incorrect Tax Calculation, Pricing Mismatch, None)
[ ] Supporting Revenue Ledger Export
[ ] Audit Findings and Observations
[ ] Auditor Verification Signature

--- EXPENDITURE AND ACCOUNTS PAYABLE AUDIT ---
[ ] Audit Completion Date
[ ] Audit Scope (Monthly Review, Quarterly Review, Annual Audit)
[ ] Discrepancies Identified (Unmatched Invoices, Duplicate Payments, Incorrect GL Coding, Missing Approval Signatures, Incorrect Vendor Details)
[ ] Total Discrepancy Value Found
[ ] Audit Findings & Observations
[ ] Supporting Evidence/Invoices
[ ] Auditor Acknowledgment

--- ACCESS CONTROL & SECURITY REVIEW ---
[ ] User Roles Reviewed (Accounts Payable Clerk, Accounts Receivable Clerk, Accounting Manager, CFO/Controller, External Auditor)
[ ] Segregation of Duties (SoD) Conflict Detected? (No Conflicts Found, Minor Conflicts Identified, Critical Conflicts Identified)
[ ] Description of Identified Access Discrepancies
[ ] Last Access Log Review Date
[ ] User Permission Export Report
[ ] Reviewer Authorization

--- COMPLIANCE & REGULATORY ALIGNMENT ---
[ ] Applicable Accounting Standard (GAAP, IFRS, IFRS for SMEs, Other)
[ ] Compliance Checklists Completed (Tax Compliance Review, Regulatory Filing Verification, Anti-Money Laundering (AML) Check, Industry-Specific Regulation Audit)
[ ] Last Compliance Audit Date
[ ] Regulatory Certification/Proof of Compliance
[ ] Notes on Non-Compliance Issues or Remediation Steps
[ ] Compliance Officer Approval

--- REPORTING & DOCUMENTATION AUDIT ---
[ ] Audit Completion Date
[ ] Report Type Audited (Balance Sheet, Profit & Loss Statement, Cash Flow Statement, Trial Balance)
[ ] Verified Documentation Components (Supporting Invoices, Bank Statements, Approval Emails, Sub-ledger Reports)
[ ] Discrepancy Notes
[ ] Upload Audit Evidence/Supporting Logs
[ ] Auditor Confirmation Signature

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