Start with last year’s management letter points on expenses. If entertainment support or dual approval was raised before, assume those categories will be sampled again.
Build one index per branch: claim reference, amount, approver, and voucher location. Auditors move faster when the chase list is already written in their language.
Missing receipts should be chased early, not during fieldwork week. A polite internal deadline two weeks ahead of the auditor start date keeps branch managers from scrambling.
We do not rewrite history. The goal is organised evidence of what occurred—not a cosmetic rewrite that collapses under the first follow-up question.