M-PESA Payments Kenya

How to Audit M-PESA Records

A simple audit process for checking M-PESA records, sales, expenses and account balances.

An M-PESA audit is a review of payment records to confirm that the business figures are accurate.

Choose a review period

You can audit one day, one week or one month. Start with a short period if your records are not yet organised.

Compare transactions with sales

Check whether every M-PESA sale in your records has a matching payment. Also check whether every payment has a clear business reason.

Check expenses and withdrawals

Look for supplier payments, owner withdrawals, stock purchases and transfers that were not recorded.

Review balance differences

If expected and actual balances do not match, investigate the difference before assuming the money is missing.

Regular audits help reduce mistakes and improve trust in your business figures.

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