NetClose - Audit Resources: What to Export for Your Auditors

Overview

Because NetClose runs inside NetSuite, your audit evidence already lives on the records you closed all year - nothing to re-key, and every figure drills back to its source transaction. This article lists what to pull for auditors at year-end.

Getting Evidence to Your Auditor

  • Export the files. See table below for where to find and download each report.
  • Or give your auditor read-only access to view the data directly. Your NetSuite administrator can create a scoped, read-only NetSuite role. Make sure this role has NetClose permissions and that the user is configured as a Full NetClose User

Audit Resources at a Glance

ResourceWhat it gives the auditorWhere to find
Reconciliation ReportsAccount balances, reconciling items, and sign-off - including the auto-reconciliation reason and item-level supportNetClose > Reports > All Reports
Transaction Detail ReportTransaction-level support for a sampled account or period, with custom filters and columnsNetClose > Reports > All Reports
Task Audit ReportClose checklist completion with owners, reviewers, and datesNetClose > Reports > All Reports
Amortization Roll Forward ReportRoll forward schedule tying to the GL showing beginning and ending balances and activity for the periodNetClose > Reports > All Reports
Accrual WorkbookWorkbook showing accrual balances and statusesNetClose > Reports > All Reports
Flux AnalysisPeriod-over-period variances with thresholds and explanationsFlux Module / Saved Search
Close ControlLocking historySaved Search
System NotesImmutable, timestamped record of every changeSaved Search
Custom ReportsBuild your own report against NetClose dataSQL Queries recommended
From NetSuiteGeneral ledger & trial balance, journal entry listing, and Login Audit TrailNetSuite

Reconciliation Reports

The Reconciliations module is usually the centerpiece of an audit request. NetClose provides two reconciliation audit reports showing account balances, reconciling items, and sign-off. Each report is a customizable saved search; users can bring in additional fields into the search results as desired.

Reconciliation Audit Report - the audit trail for each reconciliation, showing sign-off and the Auto Reconciliation Reason (which condition auto-reconciled the account). Users can filter by accounting period, date, reconciliation status, or add other filters as desired.

Reconciliation Audit Detail Report - lists each reconciliation item and how its balance was substantiated. Add the Document field to surface clickable links to the supporting files.

Transaction Detail Report

When an auditor samples transactions or wants the activity behind an account or period, the Transaction Detail report provides it.

Filter by date range, period, account group, GL account, subsidiary, transaction type, entity, segments, and more.

Use the Columns selector to add any transaction field the auditor needs beyond the default columns. Scope it to the account and period in question, then download.

Task Audit Report

Evidence that the close checklist was performed on schedule: each task's owner, reviewer, due date, and completion date. This report is a customizable saved search; users can bring in additional fields into the search results as desired.

Amortization Roll Forward Report

The Amortization Roll Forward report shows the initial balance, additions, amortizations, adjustments, and ending balance for each amortization by type. This report can show posted activity or expected activity.

Accrual Workbook

The Accrual Workbook is a customizable workbook showing accrual balances, statuses, and more.

Flux Analysis

Flux (variance) analysis supports the management review control auditors increasingly expect. See instructions below for pulling your flux analysis data from NetClose.

To download data for one particular flux scenario, navigate to NetClose > Flux Analysis > Review Flux Analysis and select the appropriate scenario. Then, select the download icon in the top right corner. 

To download data for multiple flux scenarios at once, create a new saved search on NetClose Flux Analysis then download the search results. See example below for what to include in the saved search results, and the resulting output.

Close Control

To download close control data including who locked what and when, users can run a saved search on NetClose Close Control

System Notes

Each NetClose record houses system notes that timestamps history of every change made to the record. To access system notes, create a saved search on a NetClose record, then add System Notes to the results. Example below. 

Custom Reports

If the standard reports don't cover exactly what an auditor asks for, build your own against NetClose data. See NetClose - Create Custom Reports.

Also Pull From NetSuite (Not NetClose)

  • General ledger and trial balance - the figures every NetClose schedule ties back to.
  • Journal entry listing for the period, including the accrual and amortization JEs NetClose posted.
  • Login Audit Trail - who accessed the account and when, complementing NetClose's record-level System Notes.

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