When audit scopes overlap after close
After close, three groups often test the same revenue stream: internal audit, the external engagement team, and an integration PMO “assurance” workstream. Merger integration audit tracking becomes a traffic jam unless scopes are written as boundaries, not aspirations.
Publish a scope lattice
One page listing each balance or process, who owns primary testing, who relies, and who only needs a walkthrough. Continuity Desk Module 1 treats this lattice as the first deliverable because arguments later are really arguments about missing rows on that page.
Reuse evidence with consent
If IA work will be relied upon, say so early and format workpapers for that reader. A financial auditing app helps only if folders mirror the lattice; otherwise people re-test because they cannot find the pack.
Accept residual overlap
Some overlap is intentional—high-risk areas deserve two looks. Name those areas. Silent overlap is what exhausts controllers and creates contradictory findings.