Notes

C.4 – Reviewer’s validation over manual documentation (not governed by any business process control)
The supporting documentation includes a combination of SAP reports, screenshots of report parameters, manual workings, email screenshots, invoice copies, and excel-based calculations to substantiate each line item in the GL extract.
The reconciliation is not governed by any key business process control; therefore, the reviewer of the reconciliation is directly responsible for validating the accuracy and completeness of the supporting documentation.
We noted the following in our review:

Accuracy and completeness of source data:
The reviewer appears to have traced each GL line item to appropriate supporting documentation, which includes both SAP reports and other forms of support such as invoices, email confirmations, and excel workings. This suggests the reviewer ensured the source data used for reconciliation aligns with actual transaction-level records.

Accuracy and completeness of parameters:
While screenshots of SAP parameters are included for many system reports, there is no formal evidence that the reviewer validated whether the correct parameters were entered during extraction (e.g., date ranges, company code, document type filters). Therefore, we could not confirm if parameter validation was performed consistently.

Review over report logic:
There is no evidence of explicit review steps to validate whether the logic of the extracted reports (i.e., correct selection of fields, filters, or completeness of report format) was verified by the preparer or reviewer. However, since each item in the GL has been independently substantiated by some form of support, it appears the reviewer focused on transactional-level validation rather than assessing extraction logic.

C.5 – Mathematical accuracy (footing and cross-footing of manual schedule)
Yes, the manual documentation and supporting schedules are mathematically accurate.
The SAP GL extract total agrees with the GL closing balance in the SAP screenshot. Each item within the extract has been reconciled to one or more pieces of support documentation across separate tabs.
Where manual calculations were performed (e.g., excel workings), we verified that the amounts foot correctly and align with their respective supporting evidence.