Flagship engagement
Infrastructure Spend Audit Planning
A structured planning engagement that maps your infrastructure cost centers, sampling approach, and control tests before fieldwork begins.
Who this is for
Controllers, FP&A leads, and internal audit sponsors who oversee CapEx and facility-related OpEx and need a defendable audit plan before the first sample is drawn. Typical clients manage multi-site plant, warehouse, or campus infrastructure with spend spread across vendors, cost centers, and depreciation schedules.
What you receive
- A written audit planning memo covering objectives, in-scope spend categories, and out-of-scope exclusions
- A population and sampling design tied to invoice registers, purchase orders, and fixed-asset additions
- A control-testing matrix for approvals, budget residual checks, and vendor matching
- A fieldwork kickoff pack your internal team or co-sourced auditors can execute without reopening scope debates
What is included
Scoping interviews with finance and facilities stakeholders, ledger extract review, category mapping (maintenance, utilities, leasehold improvements, equipment, landlord reimbursements), risk ranking, sample size rationale, and a walkthrough of the draft plan with your audit committee sponsor if requested.
What is excluded
We do not perform the substantive fieldwork itself under this engagement, issue an assurance opinion, or replace your statutory auditor. Transaction testing and report drafting are available as separate follow-on work when you ask for them.
How we work
- Intake — You share the prior-year infrastructure spend trial balance excerpt, chart of accounts mapping, and any prior audit findings.
- Category workshop — Half-day session to agree which cost pools belong in the audit population.
- Design — We draft sampling and control tests against your actual systems of record.
- Sign-off — You approve the planning memo; fieldwork owners receive the pack.
Preparation from your side
Assign a single finance contact with access to AP extracts and asset registers. Allow two weeks for document gathering before the workshop. Flag any joint ventures or shared-service cost allocations early — they reshape the population.
Constraints
Engagements are scheduled one at a time per senior planner. Peak demand falls in Q4–Q1 ahead of year-end and board calendar reviews. Multi-country consolidations require an extended timeline and a separate fee discussion.