How ready are your figures for review?

Every figure in your last report has a defined period, unit and entity recorded with it.

Gaps in the data are identified before the report is drafted, not discovered during review.

From any number in the report you can reach the source record — meter, invoice, manifest, declaration — without reconstructing it.

When a figure changes, the previous value and the reason for the change are kept.

Measured, reported, reference and estimated figures are distinguished, and estimates are labelled wherever they appear.

Supplier and value-chain figures arrive with supporting documents, not just a number.

Key figures are cross-checked against an independent source — a second meter, an invoice, a published factor, their own history.

When sources disagree, the figure is held and the disagreement recorded rather than resolved quietly.

Operational readings — energy, water, waste — are available within days of the period end, not months.

Anomalies in readings are noticed when they happen, not at year end.

Every figure has a named preparer and a different named reviewer.

Your auditor or assurer starts from your evidence rather than from a list of requests.