Preparing a data room for a technology expense audit

A tidy data room saves days. Start with the chart of accounts extract for technology-related cost centers, then add the AP vendor list, card statement exports, and active contracts for the top twenty technology vendors by spend.

Include policy documents that actually govern behavior: expense approval matrices, capitalization thresholds for hardware, and any guidance on personal device reimbursements. Policies that exist only in email threads should be collected before fieldwork.

Access timing matters. Granting read-only ledger access on day one prevents the five-day delay that stretches every engagement. Name a single coordinator who can answer document questions within one business day.

Finally, warn process owners that walkthrough interviews are coming. Surprised stakeholders give incomplete answers; briefed ones bring the right screens and sample packs to the meeting.