At a glance
The register, inventory and examination text serve different purposes. A common reference system links them.
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Separate the document's three levels
The inventory identifies the materials received. The register shows which transactions were selected for analysis. The examination section explains the method and bases for findings. Unless these levels are linked, even a neatly presented table will not allow the answer to a particular question to be verified.
Assign stable references to materials
Each file receives a reference, such as M-01, and each significant transaction one such as O-001. These are working labels, not actual bank document numbers. Numbering must be consistent within the particular assignment. When adding materials, retain existing references so that links do not change meaning.
Retain a link to the original entry
The register identifies the source, page or row, date, amount, currency and relevant document. Working explanations are separated from the original payment purpose. If some data is unavailable or illegible, the table records the absence, rather than an arbitrarily chosen value.
State the basis and limitation of the finding
To assert a connection between transactions, show the indicators and documents used. For example, a matching amount may support a possible connection but does not establish it without other data. The reader should understand where there is evidence, where clarification is needed and which questions remain open.
Define the deliverable package
Depending on the assignment, the deliverable may include a PDF, working spreadsheet and fund movement diagram. Spreadsheet format, attachments and a paper copy are agreed in advance. What matters is not the page count but the ability to trace the path from source to calculation and from calculation to finding.