At a glance
The movement of money and the document establishing the basis for its receipt are examined together. A transfer diagram does not replace primary documents.
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Start with a specific question
Confirming the source of one receipt and examining movements between several accounts are different tasks. Define the period, disputed amounts and deliverable format. This allows the scope to be agreed and avoids examining unnecessary data.
Separate movement from its basis
A statement records information about account transactions. A contract, acceptance certificate, income document or property sale document explains the basis connected to a transaction. The examination compares these sources and notes discrepancies.
Check every link
A matching amount does not yet prove that the funds are the same. Dates, intervening transactions, balances and documents are considered. The diagram should show the basis of a connection, rather than merely join similar transfers.
Record the boundaries of the finding
The final document should separately identify confirmed sources, unresolved discrepancies and portions with insufficient data. Unavailable statements or documents cannot be replaced with guesses.