Field notes
Notes from the checklist room
Short articles on scripting, sampling, evidence staging, and interview moderation for internal audit teams.
11 May 2026
Writing exception language that managers actually answer
How internal auditors phrase checklist exceptions so control owners respond with facts instead of defensive generalities.
2 April 2026
Sampling cut-offs for month-end revenue scripts
Practical cut-off sampling choices when scripting revenue recognition checks for internal audit fieldwork around month-end.
17 February 2026
What belongs in day-one evidence folders
A field-tested list of documents internal audit teams should stage before the first checklist day of a finance cycle engagement.
8 January 2026
Moderating interviews without losing the checklist thread
Facilitation habits that keep internal audit interviews tied to scripted checklist steps instead of drifting into open-ended process storytelling.
20 November 2025
Bridging Chinese and English working papers in Taiwan teams
Practical conventions for checklist scripts and exception sheets when internal audit teams work across Chinese source documents and English board packs.