Testing and Signing Off Record-to-Report

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R2R test and sign-off checklist

• Catalogue: GL, AP, AR, assets, bank, close, intercompany, reporting and feeders, with scope item and company variant.
• Coverage: accounts with balances, document types and close tasks each touched by a passed scenario.
• Expected results are numbers: balances, reconciliations, ledger differences, not "posted successfully."
• Prepare and freeze an independent expectation model before execution; tolerances in the plan.
• Integrated close: real logistics postings, every GR/IR and FX state, real owners, run times logged.
• Reconcile: model to trial balance, subledger to G/L, ledger to ledger, system to bank and partner.
• Classify open defects by misstatement risk and assertion; material without a control = must-fix.
• Compensating controls: owner, frequency, evidence.
• Package: decision page, coverage with gaps, results, risk acceptances, conditions, evidence index.
• Keep conditions open until the first production close reconciles.