Ledger integrity assessment
A shorter assessment of posting discipline, cut-off, and journal control — useful before a full forensic review or after a system migration.
Engagement snapshot
- Format
- Remote-first with optional site visit
- Typical duration
- Usually 2–4 weeks
- Delivery
- Primarily remote; visit to Alexandra House briefing room or client site as needed
- Fee basis
- Fixed fee for defined entity and month-count
- Who it serves
- CFOs and controllers preparing for audit committee scrutiny
Purpose
When management wants confidence that the books are coherent — without yet commissioning a full forensic reconstruction — we assess how journals are authorised, how cut-off is enforced, and whether suspense and clearing accounts are cleared in a timely way.
Deliverable
A short integrity memorandum covering control observations, sample exceptions, and a recommendation on whether a deeper forensic transaction review is warranted.
Scope notes
We sample rather than exhaustively trace. Material anomalies may trigger a recommendation to expand into our flagship forensic transaction review.
Enquire
Ask about a ledger integrity assessment and include the entity count and number of months to cover.