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Reconciliation audit-readiness assessment

Answer each control honestly. A “no” identifies a concrete improvement—not a failed audit.

Completeness

Can you prove every expected source was received?
Can you reconcile source totals to the population reviewed?
Are excluded or missing records explicit?

Evidence and reproducibility

Can a reviewer trace every conclusion to source rows?
Are formulas and transformations inspectable?
Can the same inputs reproduce the result?

Judgment

Are ambiguity, entity conflict, FX, and unexplained gaps prevented from auto-clearing?
Does every review item state a real question or next action?
Are overrides retained rather than rewriting the original conclusion?

Governance

Are preparer and reviewer duties separated?
Is sign-off bound to the evidence reviewed?
Are deletion and retention actions auditable?

See the controls in motion.

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Ogbadu

Practical reconciliation software for small businesses, part of the Atadoga group.

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