11 May 2026

Preparing your document pack for a risk assessment audit

What to gather before fieldwork so sampling days are spent testing exposures, not chasing missing bank statements.

A financial risk assessment audit moves at the speed of your records. When the document pack is incomplete, field days stretch into follow-up emails and the risk register arrives later than your board calendar allows.

Start with the decision, then the files

Write one sentence about why the audit exists — refinance, board review, ownership change, covenant concern. That sentence guides which contracts and schedules matter most. A lender-driven engagement usually needs debt agreements and covenant calculations early; a board-driven one may prioritize concentration and liquidity narratives.

Core pack for most Taiwan operating companies

• Trial balance and mapping to management accounts for the agreed period
• Bank statements and reconciliations for all material accounts
• Accounts receivable and payable aging, with top-customer detail
• Inventory listings and count instructions if stock is material
• Significant sales, purchase, and financing contracts
• Related-party balance listings and supporting invoices

Timing tip

Send the pack at least five business days before fieldwork. We confirm gaps in writing so your team can fill them while calendars are still flexible. If a subsidiary keeps books in a different system, export early — translation between charts of accounts is quiet work that should not consume interview slots.