Assess whether cash ever economically changed hands (5942b1)

Situation

Cash ever economically changed sits with forensic accountant because a controller resignation with no documented handoff hit a multi-entity PE roll-up after a bolt-on. Evidence is ghost-employee payroll extract; write the Forensic Accounting Inventory and Cash Schemes option that extract can carry.

Decision

Forensic accountant in a multi-entity PE roll-up after a bolt-on must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using ghost-employee payroll extract after a controller resignation with no documented handoff.

Hypotheses to test

• A controller resignation with no documented handoff is noise around an already-controlled Inventory and Cash Schemes process in a multi-entity PE roll-up after a bolt-on, given ghost-employee payroll extract.
• A controller resignation with no documented handoff is the event in ghost-employee payroll extract that forces Remove access or reverse the item for forensic accountant under Forensic Accounting.
• Ghost-employee payroll extract shows a one-file miss after a controller resignation with no documented handoff, not a Inventory and Cash Schemes program failure.
• Ghost-employee payroll extract cannot decide cash ever economically changed yet after a controller resignation with no documented handoff; hold is the only Forensic Accounting close a multi-entity PE roll-up after a bolt-on can defend.

Analysis required

• Separate a close-process miss from a qualitative SAB 99 issue in a multi-entity PE roll-up after a bolt-on.
• Reconstruct vendor, journal, or inventory lines in ghost-employee payroll extract through the window opened by a controller resignation with no documented handoff.
• Trace approval, SoD, and related-party links that ghost-employee payroll extract actually shows.
• For this Forensic Accounting Inventory and Cash Schemes file, read ghost-employee payroll extract against a controller resignation with no documented handoff and write the one fact that would move cash ever economically changed for forensic accountant.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Inventory and Cash Schemes packet (ghost-employee payroll extract after a controller resignation with no documented handoff). The follow-on Inventory and Cash Schemes action is what forensic accountant does next: implement the option, assign an owner, and log the missing fact.