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THE CONTEXT
Guarantee the traceability and reliability of your invoices
Since 1 January 2013, all businesses have been required to maintain a reliable audit trail linking each invoice issued or received to the corresponding delivery of goods or provision of services (Art. 289 VII CGI).
With the accelerating adoption of electronic invoicing, a robust audit trail has become an absolute necessity : every invoice must be authenticated, substantiated, and verifiable in a consistent and reliable manner. Companies must formalise their internal controls to ensure the traceability and compliance of transactions, and verify that goods delivered or services rendered correspond precisely to what has been invoiced.
Recent tax audits indicate that the French tax authorities are tightening their requirements. Without a comprehensive and reliable audit trail, companies risk having their input VAT credits disallowed. This requirement applies to all companies, with the level of documentation to be tailored to the size and complexity of the business.
OUR GOALS
Compliance, oversight, and performance
Implementing a reliable audit trail ensures regulatory compliance, strengthens control over payments and the security of financial flows, and reinforces management oversight and internal governance.
It also improves invoicing processes, optimises transaction traceability, and reduces exposure to fraud. By centralising and documenting checks relating to invoices and services, a reliable audit trail becomes a key tool for ensuring the reliability of your processes and the soundness of your financial decisions.
OUR STRENGTHS
« We turn regulatory obligations into genuine strategic assets. Beyond compliance, audit is a shared language that reassures shareholders, partners, and markets. »
THE PROCESS
Key stages of a
Reliable Audit Trail Engagement
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1
Kick-off meeting
Define needs, project scope, and objectives.
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2
Current state assessment
Analyse existing invoicing practices, internal controls, and tax compliance posture.
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3
Process and system mapping
Map financial flows, control points, and associated risks across purchasing and sales processes.
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4
Control analysis
Assess the design and effectiveness of existing internal controls.
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5
Documentation
Formalise procedures, controls, supporting evidence, and traceability diagrams.
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6
Reporting
Deliver a detailed report summarising the current state, identified gaps, and recommended actions.
OUR SCOPE OF ACTION
Expertise tailored to each industry sector
NG offers SMEs and family-owned mid-sized companies tailored solutions specific to a wide range of sectors. The solutions offered are customised and perfectly meet the unique needs and challenges of each client.
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