Audit engagement

Spend justification assessment

Test whether the business case behind a high-value approval still holds when the numbers and alternatives are laid out calmly.

Format
Narrative memo with cost comparison table
Typical duration
5–8 business days
Location
Remote with optional workshop
Fee basis
From ₩2,100,000 per assessment

Overview

Some approvals rest on a narrative that sounded persuasive in a meeting and looks thinner on paper. We reconstruct the cost story, compare the chosen option to alternatives that were (or should have been) considered, and write a memo your board or controller can use without jargon.

Included

  • Reading of the original justification and approval trail
  • Recasting of cost figures into a clear comparison table
  • Notes on assumptions that drive the recommendation
  • Optional one-hour workshop with the requesting department

Fee

Assessments start at ₩2,100,000. Larger capital requests with multiple scenarios are scoped separately.