Supporting engagement
CapEx Category Mapping Review
Reconcile how capital additions, leasehold works, and project codes land in the ledger before an audit sample is selected.
Purpose
Misclassified capital additions and project codes are the most common reason infrastructure audit samples miss the spend that matters. This review aligns your chart of accounts, project WBS, and fixed-asset policy before sampling begins.
Deliverable
A marked-up category map with recommended reclassifications, a short memo for the controller, and a clean population file ready for audit planning.
Fit with the flagship engagement
Many clients commission mapping first, then move into full infrastructure spend audit planning. The mapping fee is credited toward the flagship engagement when both are booked within the same fiscal quarter.