Field Notes
Preparing Documents for an Infrastructure Cost Audit
Auditors move faster when sponsors assemble a coherent document room before the first fieldwork day. Incomplete packs create pause-and-wait cycles that inflate both calendar time and fees.
At minimum, gather twelve months of invoices, the current and prior allocation matrices, signed vendor agreements with rate schedules, and the written cost governance policy your board or finance committee approved.
Add access logs or approval records for exceptions: who authorised a rush capacity purchase, under which threshold, and whether the charge was later reclassified.
If you operate across Taichung and Taipei sites, note which ledgers are local versus consolidated. Dual books without a clear bridge are a frequent source of duplicate counting.
A short kickoff memo naming the finance sponsor, infrastructure contact, and preferred communication channel prevents the audit from bouncing between inboxes.