Preparing document packs before disbursement fieldwork
A controller’s checklist for bank exports, voucher archives, and custodian calendars before auditors arrive.
Field Notes
Field Notes
Practical notes on cash disbursement controls, till discipline, and payment evidence from Hong Kong engagements.
Short articles drawn from engagement patterns we see across Hong Kong finance teams — written for controllers and internal control leads, not as generic productivity advice.
Why float funding should not share the supplier account
A recurring finding from retail and F&B groups: mixing till top-ups with vendor settlements muddies both trails.
Reading a dual-signatory matrix without wishful thinking
How approval grids fail in practice when payment desks follow informal shortcuts.
What a clean petty cash voucher pack looks like
Dating, authorisation, and attachment habits that make till reconciliations survive an independent count.