Exception Sampling Review
Sample high-risk pay lines and explain the exceptions that matter.
A focused sampling engagement that selects pay lines by risk—large variances, unusual allowances, and new joiners—then documents findings your auditors can reuse.
Included in this engagement
- Risk-weighted sample design for one or more pay cycles
- Exception worksheets with source evidence references
- Classification of root causes (data, process, or calculation)
- Suggested follow-up checks for the next three cycles
- Written summary suitable for internal audit packs