Methodology

A method built around application, not paperwork alone

Budget control exists twice: once in policy, and again in the daily decisions that commit and release funds. Our methodology follows the second path — the application — while still testing whether policy language matches what budget holders actually do.

Stage 1 — Scoping and access

We confirm the fiscal period, entities, and appropriation structures in scope. An access letter lists the registers, logs, and people we need. Sample depth is agreed here so fieldwork does not expand silently.

Stage 2 — Control mapping

Specialists chart commitment ceilings, virement routes, approval chains, and override paths as they are applied. The map becomes the spine of our working papers and the reference for every later finding.

Stage 3 — Sampling and walkthroughs

We select commitments and authorisations by risk and value, then walk selected items with budget holders. Interviews clarify whether a control held, was bypassed, or was misunderstood.

Stage 4 — Reporting and close

Findings are drafted with fiscal consequence attached. Management sees draft observations before the audit committee pack is finalised. The signed report and remediation map close the engagement.

What we will not do in methodology

We do not issue statutory audit opinions under this methodology. We do not redesign your chart of accounts mid-engagement. We do not accept scope that excludes the appropriation lines where the highest commitments sit.

Natural next actions

• Review our flagship Budget Control Application Audit
• Or request a scoping call with your fiscal calendar in mind