Audit engagement

Expenditure Sampling Review

Targeted sample testing of project payments for finance teams preparing year-end or internal control attestations.

Expenditure Sampling Review

Format

Remote document testing with briefing call

Typical duration

2–4 weeks

Fee basis

Day-rate or fixed sample size

Purpose

A lighter engagement than a full project cost audit. We select a risk-weighted sample of payments and trace each item to approval evidence, purchase order, and ledger posting.

Deliverable

A sampling memorandum stating population, method, exceptions found, and residual risk commentary suitable for an internal audit file or finance committee pack.

Best fit

Year-end project cost verification, post-implementation reviews after a major rollout, or preparatory work before commissioning a full cost audit.

Ready to scope this engagement?

Tell us about the project budget, documentation status, and preferred fieldwork window.

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