Journal
When to revisit your audit cadence
A quarterly cost centre map review is a sensible default for many United Kingdom groups. It is not sacred. Cadence should follow organisational change, not habit.
Signals to tighten
New partner structures, ERP code freezes, or a spike in exception-queue items all suggest a mid-quarter checkpoint. If your cost center audit app shows orphan codes growing for two months, waiting for the scheduled review is theatre.
Signals to loosen
Stable hierarchies with low exception volumes can move sampling to a lighter rhythm. Over-auditing creates noise and trains teams to skim. Document why you relaxed the cadence so the next controller understands the choice.
Put the calendar in public
Publish the audit calendar next to the owner register. Hidden calendars produce surprise work. Visible calendars let operations prepare extracts without last-minute escalations.