Field notes
Practical writing on expense policies, claim sampling, and compliance checks — for finance teams in Hong Kong.
Judgemental versus random samples in expense testing
Random samples look impartial; judgemental samples find known pressure points faster. Most Hong Kong compliance checks need both.
Where dual-approval limits quietly fail
Meal and entertainment claims often cluster just below the dual-approval threshold. Here is how to spot that pattern in a sample.
Building a claim population export that auditors can use
A usable export needs claim IDs, timestamps, approver names, and receipt links — not a flat total by cost centre.
Receipt rules that survive a Hong Kong entertainment season
Year-end dinners strain vague receipt clauses. Tighten itemisation and guest-list requirements before December arrives.