Assess whether bonus triggers were gamed by cutoff (6ba46a)

Situation

Bonus triggers were gamed sits with internal audit investigations manager because a PE quality-of-earnings request arriving Friday hit a nonprofit with restricted-fund complexity. Evidence is AP vendor-master change log; write the Forensic Accounting Related-Party and Corruption Risk option that extract can carry.

Decision

Internal audit investigations manager in a nonprofit with restricted-fund complexity must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using AP vendor-master change log after a PE quality-of-earnings request arriving Friday.

Hypotheses to test

• AP vendor-master change log reads as Remove access or reverse the item once a PE quality-of-earnings request arriving Friday is lined up to the same Forensic Accounting population.
• AP vendor-master change log is closer to Temporary compensating control after a PE quality-of-earnings request arriving Friday; Remove access or reverse the item would over-claim this Related-Party and Corruption Risk extract.
• Approve a documented exception is still live in AP vendor-master change log for internal audit investigations manager in a nonprofit with restricted-fund complexity.
• AP vendor-master change log is missing the fact internal audit investigations manager needs after a PE quality-of-earnings request arriving Friday; stop this Forensic Accounting close.

Analysis required

• Test cutoff, reversals, and system-of-record ties for materiality on bonus triggers were gamed.
• Quantify the entry if internal audit investigations manager has to reverse it.
• Separate a close-process miss from a qualitative SAB 99 issue in a nonprofit with restricted-fund complexity.
• For this Forensic Accounting Related-Party and Corruption Risk file, read AP vendor-master change log against a PE quality-of-earnings request arriving Friday and write the one fact that would move bonus triggers were gamed for internal audit investigations manager.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Related-Party and Corruption Risk packet (AP vendor-master change log after a PE quality-of-earnings request arriving Friday). The follow-on Related-Party and Corruption Risk action is what internal audit investigations manager does next: implement the option, assign an owner, and log the missing fact.