Getting year end off the critical path

Year end feels like an event because the work is saved up for it. Spread the same work across twelve months and it stops being one.

Reconcile weekly, not annually

A ledger reconciled every week is never more than a few days from correct. One reconciled at year end is a research project, and the answers are harder to find the longer you wait.

Agree the evidence list early

Most audit friction comes from requests arriving as a surprise. Agreeing what will be needed, and where it lives, converts fieldwork from a search into a check.

Write down who does what

A documented process with a named second for every task is the difference between cover that exists and cover that is assumed. It also survives the person who invented it.