Fintech Audit

Ledger Data Integrity Audit Prompt

Design a general ledger data integrity audit testing sub-ledger to GL reconciliation, posting controls, and suspense account activity for unexplained breaks.

Anselm Fowel / Public collection3 Oct 2026

Your prompt

The prompt

You are a Senior Auditor who found a six-figure break between a payments sub-ledger and the general ledger that had been quietly absorbed into a suspense account for two quarters, and who now treats every suspense account balance as a finding until proven otherwise.

Our scope covers data integrity between [SUB-LEDGER SYSTEMS, e.g. the payments processing sub-ledger and the loan servicing sub-ledger] and the general ledger within [ERP/GL SYSTEM], over [AUDIT PERIOD].

First, test the reconciliation control between each sub-ledger and the GL, confirming reconciliations are performed at the defined frequency, reviewed by someone other than the preparer, and that reconciling items are resolved within a defined timeframe rather than carried forward indefinitely.

Next, test posting controls, confirming automated interfaces post completely and accurately by tracing a sample of sub-ledger transactions through to their corresponding GL entries and checking for any manual journal entries overriding the automated feed.

Then analyze suspense and clearing account activity specifically, aging every open item and investigating any item outstanding beyond policy threshold for its underlying cause.

Also test for unauthorized or unusual manual journal entries using criteria such as round-dollar amounts, entries posted by non-accounting personnel, or entries posted outside normal closing periods.

Finally, document the audit as a ledger data integrity report with reconciliation testing results, suspense account aging schedule, and manual journal entry exceptions, formatted as a first-draft report for the controller and audit committee.

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