Field notes
Notes from expense fieldwork
Short pieces on sampling, approvals, float counts, and getting voucher packs ready before external auditors arrive.
11 November 2025
How we sample expense claims when branches differ in size
A practical look at stratified sampling so a large Taipei flagship and a quieter regional outlet both receive fair scrutiny.
7 January 2026
Reading an approval matrix before the first voucher is opened
Before examining receipts, we map who can approve what—because many exceptions are really role problems wearing a voucher face.
19 February 2026
Petty cash count day: what branch teams should expect
Unannounced float counts work best when custodians know the etiquette—even if they do not know the exact hour.
13 March 2026
Preparing branch expense files before external auditors arrive
A short checklist drawn from pre-audit prep work with Taiwan multi-branch finance teams.