Engagement
Application ledger integrity review
A structured financial audit of how balances and journals are produced inside your core applications, with sampling, evidence tracing, and a written findings pack.
Request an engagement brief
When finance teams rely on billing, receivables, or inventory applications to feed the books, small configuration drifts can move revenue, accruals, and provisions without a paper trail anyone can defend. Olive Ledger’s flagship engagement follows those amounts from the screen the clerk uses to the journal the controller signs.
We begin with a scoping workshop that names modules, reporting periods, and the materiality threshold your board expects. Fieldwork then combines walkthroughs with substantive sampling: fee waivers, manual journals, period-end overrides, and intercompany postings are traced to approvals and source documents. Findings are written in the language of ledgers and evidence—not product roadmaps.
The deliverable is a findings pack your external auditors, lenders, or acquisition counsel can read without translation. If remediation is needed, we stay available for a follow-up verification visit once management has closed the exceptions.
Who it is for
Controllers, CFOs, and internal audit leads who need assurance that application-generated ledgers match approved transactions.
Result
A documented opinion on ledger integrity for the scoped modules, with exception lists tied to source evidence.
Provider
Senior engagement manager with a field team of two auditors
Included
- Scoping workshop with finance and application owners
- Process walkthrough from source event to general ledger
- Sample testing of postings, adjustments, and overrides
- Reconciliation of key subledgers to the trial balance
- Written findings report and closing conference
Outside this engagement
- Full statutory company audit opinion
- Software development or configuration changes
- Continuous monitoring subscriptions
How the work proceeds
- Confirm modules, periods, and materiality
- Obtain read-only extracts and policy packs
- Perform walkthroughs and substantive tests
- Draft exceptions and discuss with management
- Issue final report and workpaper index