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Compliance12 June 2026 · 6 min read

What an auditor asks for, and how to have it ready

Most findings are not about the number being wrong. They are about not being able to show how it was reached.

An audit rarely turns on arithmetic. It turns on reproducibility: can you show the same inputs producing the same figure, and can you show who changed anything in between.

Three things to be able to produce

  • The rule that produced a figure, and when it last changed
  • Who adjusted a payroll entry, when, and what it was before
  • Evidence that a finalised period has not been edited since

If those three come out of a system rather than out of somebody’s memory, most of the preparation for an audit disappears.

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