The standard behind the conclusion

A paid media audit is only as credible as the evidence behind it. We begin by defining the audit period, entities, markets, agencies, platforms and business questions in an engagement letter. We then obtain source records directly, test their completeness, perform the agreed procedures, and document the evidence supporting every material finding.

The work is designed for decision-makers who need more than a campaign review. Finance needs reconciliation. Procurement needs contract and fee transparency. Marketing needs an accurate view of delivery and performance. The final report connects those perspectives without allowing any one reporting system to become the sole source of truth.

Evidence chain

Four records. One reconciled view.

01

Commercial records

Engagement scopes, agency contracts, rate cards, fee schedules, insertion orders and approved media plans establish what was agreed.

02

Financial records

Invoices, credits, purchase orders and general-ledger extracts establish what the company paid and how it was classified.

03

Delivery records

Read-only platform exports, ad-server logs and verification records establish what was bought, served and attributed.

04

Business records

Orders, recognised revenue, margin, lead quality and other source-of-truth outcomes test whether reported performance reached the business.

Audit phases

From scope to signed-off findings.

A standard engagement runs for six weeks. Larger multi-market or multi-year scopes may require additional time.

01

Scope and risk assessment

Define the questions, period, material channels and stakeholders. Identify where financial exposure or reporting uncertainty is greatest.

02

Access and completeness

Collect source records, document systems and owners, and reconcile control totals before detailed testing begins.

03

Testing and reconciliation

Perform plan-to-invoice, invoice-to-platform and platform-to-outcome procedures across the practices included in scope.

04

Challenge and corroboration

Discuss exceptions with record owners, obtain supporting evidence and distinguish isolated errors from systemic control failures.

05

Internal review

Partner review tests whether the evidence supports the conclusion, the financial effect is defensible and limitations are disclosed.

06

Report and readout

Deliver the written report, supporting schedules and a stakeholder readout focused on decisions, owners and remediation priorities.

Finding standard

What every material finding must contain.

Condition

What the evidence shows happened during the period under review.

Criteria

The contract term, control, approved plan, reporting rule or business expectation used for comparison.

Cause

The process, incentive, system or oversight failure that produced the exception.

Financial effect

The quantified exposure where records support a defensible calculation, with assumptions stated.

Evidence

The source records and procedures that support the conclusion and allow it to be challenged.

Recommendation

The specific control, contract, reporting or buying change required, with an accountable owner.

What the final audit package includes

  • A written report organized by material finding and business decision.
  • Supporting schedules showing reconciliations, tested populations and quantified exceptions.
  • A summary of scope, procedures performed, limitations and records not made available.
  • Prioritized recommendations covering contracts, controls, measurement and media practice.
  • A partner-led readout for finance, procurement, marketing and other designated stakeholders.

The methodology supports all five paid media audit services: spend reconciliation, ROI verification, fee and incentive review, process and controls testing, and benchmarking.

Need a methodology your stakeholders can challenge?

We will explain the proposed scope, evidence requirements and reporting standard before an engagement begins.

Discuss the audit scope