Journal Control Review
Test whether manual journals follow the controls your policy already claims.
We sample manual journals against approval trails, supporting evidence, and segregation rules, then report where the control design and the lived process diverge.
Included in this engagement
- Journal population profiling by preparer and period
- Sample testing against stated approval requirements
- Evidence completeness notes for high-risk postings
- Control gap summary for process owners
- Remediation priority list for the next close cycle