What to rehearse before external auditors arrive

External fieldwork rewards preparation that sounds dull: reading last year’s findings, practicing sample pulls, and deciding who answers which question.

Read the prior findings aloud

Have each manager read the finding that touched their area and state what changed this year. Vague “we improved controls” answers collapse under follow-up.

Pull two samples cold

Pick random invoices or journals and time how long it takes to produce the trail. Anything over fifteen minutes for a standard item deserves a process fix before auditors invent their own sample.

Name a single speaker per area

Two people contradicting each other on revenue recognition wastes goodwill. Assign a primary and a backup for AR, AP, inventory, and payroll.

Our readiness walkthrough is built as a compressed rehearsal week for teams that want an outside reviewer before Big Four or local firm fieldwork.