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Building an AP audit checklist
A useful checklist is short enough to finish mid-month and specific enough that two analysts produce comparable evidence. Long aspirational lists die in the first busy week.
Anchor on moments, not hopes
Map checklist items to moments in your United Kingdom close: after supplier onboarding, after bank detail changes, before the weekly payment run, and after VAT return drafts. Each item should name the accounts payable audit app screen or export you will use.
Write stop rules
Decide in advance when a sample is large enough. Example: “Expand until three clean invoices or one exception, then stop.” Without stop rules, analysts keep pulling until fatigue invents a finding.
Keep a change log
When you retire a checklist item, note why. Controllers and external reviewers often ask how the programme evolved. A one-line change log beats reconstructing history from chat messages.
Train people on the list
New joiners should walk the checklist once with a mentor using synthetic data from your training app instance. Browserinsideai cohorts practice this habit in Module 2 of Payable Audit Fundamentals.