Which documents are checked during an audit
Auditors usually begin with documents, not with the shelves. Paperwork is a mirror of how a warehouse actually operates. If documents are complete, consistent and timely, the physical stock is usually in order too. If they are not, that is where the problems begin.
Receiving documents
Delivery notes, purchase orders, supplier invoices and receiving reports. Auditors compare what was ordered, what the supplier says was delivered and what was booked into stock, and look at how differences were handled.
Issue and shipping documents
Sales orders, dispatch notes, transfer documents and proof of delivery. They check that every item that left the warehouse is supported by an approved document and that the dates are consistent.
Internal movements
Transfers between locations or warehouses, relabelling, repackaging and conversions. These movements are easy to forget and a typical source of records that drift from reality.
Returns, damage and write-offs
Return reports, damage reports and write-off approvals. Auditors check who approved each one, what evidence exists and whether the goods were actually removed or destroyed.
Stock count records
Previous count sheets, recount results, differences and the adjustments that followed. They show whether differences were investigated or simply corrected.
Responsibility and access
Liability agreements, lists of authorised users, key and access logs. These show who is responsible for what and who could have changed the records.
Policies and procedures
Written procedures for receiving, storage, counting and write-offs, and evidence that they are followed.
How to prepare
- Keep documents in one place and in date order.
- Make sure every posting has its supporting paper.
- Close open documents before the audit period ends.
- Prepare a list of exceptions and their explanations.
A typical sample test
Auditors might pick 25 receipts from the period and follow each one: from the purchase order to the delivery note, to the booking in the system and to the location on the shelf. Any link that is missing or inconsistent becomes a finding. The more complete your trail, the faster this goes.
Keep an exceptions list
Prepare a short list of unusual items: late postings, manual corrections, cancelled documents and write-offs, each with an explanation and an approval. This shows control rather than concealment, and it saves time during the audit.
When documents are kept in order, the audit goes faster, costs less and raises fewer follow-up questions.