FINANCIAL DATA INTEGRITY AUDIT CHECKLIST Created by ChecklistGuro (https://checklistguro.com) --- 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 --- END OF TEMPLATE --- Transform this text into a digital, automated, and trackable mobile app! Visit: https://checklistguro.com/templates/accounting-management/financial-data-integrity-audit-checklist (Click "Install Template" to launch your digital inspection tool immediately)