Aligning audit fieldwork with Korean month-end close
AP teams disappear into close for good reason. Scheduling walkthroughs around that rhythm protects both sample quality and working relationships.
Seoul finance calendars tighten in the final days of each month. Pulling AP supervisors into multi-hour walkthroughs of their invoice processing application during those days produces thin answers and frustrated owners.
We plan financial audit fieldwork in three bands: early-month observation of steady-state processing, mid-month deep walkthroughs, and a light presence near close to watch exception queues under pressure — without demanding long interviews.
Share your close blackout dates in the contact form when you request a scoping call. If an audit committee deadline forces overlap with close, we shorten sessions and rely more on system extracts prepared in advance. That compromise is imperfect, but it beats forcing a full walkthrough on the afternoon payment proposals are due.