What Internal Audit Teams Want to See in Your SAP Reconciliation

For many finance teams, an internal audit still triggers a scramble. Files are pulled together at the last minute and reconciliations are double-checked in spreadsheets. It’s not that teams lack diligence. It’s that audit expectations have evolved faster than the way many reconciliations are managed. Auditors expect complete traceability, standardised documentation, and visibility into the general ledger reconciliation process.

What internal auditors actually look for

When internal audit teams review your GL recons in SAP, they’re not just checking that accounts balance. They’re assessing control. They want to see that reconciliations are accurate, repeatable, and transparent and that the process supports both compliance and business integrity.

The essentials are always the same:

• Clear ownership: who performed and approved each reconciliation.
• A complete audit trail that links transactions, adjustments, and supporting evidence.
• Consistent policies and templates across entities or business units.
• Timely completion, with sign-offs recorded and exceptions tracked.

When reconciliations are managed in spreadsheets or external tools, these requirements become difficult to meet. Documents are stored in different locations, audit trails depend on manual notes, and version control issues appear quickly. For auditors, this means more follow-up questions and slower reviews. For finance teams, it means more time fixing gaps that shouldn’t exist.

Why manual reconciliation falls short

Even the most careful manual process introduces risk. When data is exported from SAP, it becomes disconnected from the live system where transactions are still being updated. That gap creates uncertainty. Auditors can’t easily see which adjustments have been posted since the export, what’s been approved, or whether exceptions have been resolved. It also makes consistency harder to prove. Different teams may use different templates or naming conventions, leaving auditors to piece together documentation account by account. The result is longer audits, more testing, and higher perceived risk.

How SAP-native automation changes this

SAP-native automation transforms this experience for both finance and audit teams. With GL recon automation inside SAP, every step of the general ledger reconciliation process, from preparation to approval, is tracked and timestamped automatically. There’s no need to export data or build offline files. Reconciliations live entirely within SAP, using real-time data that reflects the current state of the ledger.

That means auditors can see a complete record of activity: who prepared the reconciliation, when it was approved, and what exceptions were resolved. Supporting documentation is linked directly to transactions, so nothing is lost or hidden in shared folders.

Because automation standardises the workflow, the process is identical across accounts, entities, and periods. For auditors, this consistency is a sign of strong internal control. For finance teams, it reduces effort and stress at audit time.

What strong control looks like

When reconciliations are automated inside SAP, internal audit teams see a process that’s controlled, timely, and transparent. The entire general ledger balance sheet reconciliation process is visible within the system without needing external evidence. Auditors can test balances directly in SAP, review the automated audit trail, and verify that controls are working as intended. This not only speeds up the audit but also increases confidence in the organisation’s financial governance.

A better audit experience

Audit readiness doesn’t happen at year-end, it’s built into everyday processes. By embedding automation inside SAP, finance teams create a continuous record of reconciliation activity that’s always audit-ready.

With BEST, finance teams no longer have to gather and rebuild documentation when the auditors arrive. Everything they need is already in the system. The result is a faster, smoother audit cycle, stronger internal control, and a team that can spend less time proving accuracy and more time delivering insight. With SAP-native automation, it becomes just another step in a well-controlled, well-documented process.

Ready to strengthen your audit controls inside SAP? Get in touch with the BEST team to see how SAP-native reconciliation automation can make your next audit faster, smoother, and more confident.