Auditor recommends journal-entry control after coding changes found in cash disbursements
The auditor told the Audit Committee that some paid invoices were recoded in the general ledger without an audit trail; the committee agreed to require journal entries reviewed by an independent approver to document changes.
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The auditor flagged a recurring practice in which paid invoices were later recoded to different general ledger (GL) accounts without documentation. He recommended requiring a journal-entry process so every post-payment coding change would carry a clear audit trail and oversight.
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