Field Notes
Preparing invoice binders before auditors arrive
A field checklist for finance teams who still keep paper tax invoices and need them ready for sampling.
Auditors lose hours when binders are alphabetical by vendor but the sample is chronological by posting date. Before fieldwork, re-sequence the period under review into monthly packs with a cover sheet listing invoice numbers and amounts.
Add a pocket for unmatched items and another for credit notes. Label warehouse receipt folders with the same month keys. If documents are bilingual, keep the Thai tax invoice and the English commercial copy clipped together — do not store them on different floors.
We would rather start a day later than sample from a chaotic room. Clean preparation shortens fieldwork more reliably than adding extra junior reviewers.