Whether bonus triggers were gamed by cutoff from management-bonus accrual

Situation

Bonus triggers were gamed sits with audit-committee advisor because a tax-authority information document request hit a nonprofit with restricted-fund complexity. Evidence is management-bonus accrual workbook; write the Forensic Accounting Revenue Integrity option that extract can carry.

Decision

Audit-committee advisor in a nonprofit with restricted-fund complexity must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using management-bonus accrual workbook after a tax-authority information document request.

Hypotheses to test

• Authorize Remove access or reverse the item now; management-bonus accrual workbook already has the discriminator after a tax-authority information document request.
• Keep Temporary compensating control in force until management-bonus accrual workbook is completed after a tax-authority information document request for audit-committee advisor.
• Treat management-bonus accrual workbook as Approve a documented exception because both readings appear after a tax-authority information document request.
• Refuse a Forensic Accounting close: audit-committee advisor does not have the page bonus triggers were gamed turns on in management-bonus accrual workbook.

Analysis required

• Test cutoff, reversals, and system-of-record ties for materiality on bonus triggers were gamed.
• Quantify the entry if audit-committee advisor 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 Revenue Integrity file, read management-bonus accrual workbook against a tax-authority information document request and write the one fact that would move bonus triggers were gamed for audit-committee advisor.

Recommendation

Audit-committee advisor should take Temporary compensating control on bonus triggers were gamed unless management-bonus accrual workbook after a tax-authority information document request already proves Remove access or reverse the item for this Revenue Integrity packet in a nonprofit with restricted-fund complexity. Keep Approve a documented exception live only while management-bonus accrual workbook is missing the page bonus triggers were gamed turns on. The working test on management-bonus accrual workbook is whether Test cutoff, reversals, and system-of-record ties for materiality on bonus triggers were g.