Assess whether bonus triggers were gamed by cutoff (1d5161)

Situation

Occupational Fraud work in a pre-IPO SaaS company drafting an S-1 now turns on bonus triggers were gamed because a new counterparty formed 19 days before quarter-end put management-bonus accrual workbook in play. Litigation-support partner should say what management-bonus accrual workbook proves.

Decision

Litigation-support partner in a pre-IPO SaaS company drafting an S-1 must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using management-bonus accrual workbook after a new counterparty formed 19 days before quarter-end.

Hypotheses to test

• Authorize Remove access or reverse the item now; management-bonus accrual workbook already has the discriminator after a new counterparty formed 19 days before quarter-end.
• Keep Temporary compensating control in force until management-bonus accrual workbook is completed after a new counterparty formed 19 days before quarter-end for litigation-support partner.
• Treat management-bonus accrual workbook as Approve a documented exception because both readings appear after a new counterparty formed 19 days before quarter-end.
• Refuse a Forensic Accounting close: litigation-support partner does not have the page bonus triggers were gamed turns on in management-bonus accrual workbook.

Analysis required

• Separate a close-process miss from a qualitative SAB 99 issue in a pre-IPO SaaS company drafting an S-1.
• Reconstruct vendor, journal, or inventory lines in management-bonus accrual workbook through the window opened by a new counterparty formed 19 days before quarter-end.
• Trace approval, SoD, and related-party links that management-bonus accrual workbook actually shows.
• For this Forensic Accounting Occupational Fraud file, read management-bonus accrual workbook against a new counterparty formed 19 days before quarter-end and write the one fact that would move bonus triggers were gamed for litigation-support partner.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Occupational Fraud packet (management-bonus accrual workbook after a new counterparty formed 19 days before quarter-end). The follow-on Occupational Fraud action is what litigation-support partner does next: implement the option, assign an owner, and log the missing fact.