Flagship course
Expense Policy Audit Fundamentals
A structured path through financial auditing guidance for expense policy audits — sampling design, attribute testing, exception narratives, and clearance discipline.
Learning outcomes
- Design a risk-based expense sample that cites policy attributes, not only dollar strata.
- Document exceptions so a second auditor can re-perform the test from your workpaper alone.
- Separate coaching observations from reportable findings without diluting either.
- Map Korean corporate card and reimbursement patterns into a testable control story.
Modules
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Policy archaeology
Extract testable clauses from messy handbooks, footnotes, and email “clarifications” that never reached formal policy.
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Risk heat without theater
Rank entertainment, travel, gifts, and vendor-adjacent spend using evidence your team can defend.
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Sampling that matches attributes
Build samples for dual-approval, receipt presence, per-diem caps, and weekend merchant patterns.
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Exception narratives
Write clear, neutral findings for duplicates, splits, and missing documentation.
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Clearance and follow-up
Track management responses, partial remediation, and honest limitations.
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Capstone workpaper
Submit a mini-file against a synthetic Korea-based card extract for instructor feedback.
Instructor
Minseo Han
Former CAE for a mid-market industrials group headquartered near Busan. Minseo designed Streamline APIs’ expense fieldwork syllabus after watching teams waste cycles on untestable policy language. She still co-leads two KST office-hour blocks each week.
Learner notes
“The capstone feedback on my split-transaction sheet was blunt — and correct. I stopped padding findings with adjectives.”Arun · Seoul
Solid sampling module. Video length in week two ran long for busy season; I watched at 1.25×.Platform-style review · Policy Bench enrollee
FAQ
Do I need prior internal audit experience?
You should already know basic workpaper hygiene. We do not teach introductory accounting; we assume you can read a trial balance and a card extract.
Is the course a certification?
No. You receive a completion record and instructor notes on the capstone. We do not issue a regulated license.
What is a real limitation of this program?
We do not provide legal opinions on Korean tax deductibility or labor law treatment of benefits. If your finding hinges on tax advice, you still need counsel — our materials stay on audit testing and documentation craft.
Can my whole team enroll together?
Yes. Assurance Circle on the pricing page covers shared kickoffs. Contact us with headcount and entity structure.