Assess whether a referral to counsel is warranted (68df76)

Situation

Revenue-integrity director owns a referral to counsel is warranted inside a multi-entity PE roll-up after a bolt-on with AP vendor-master change log as the only packet. A warehouse count that came in 11% light is what changed the clock for this Forensic Accounting Occupational Fraud file.

Decision

Revenue-integrity director 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 AP vendor-master change log after a warehouse count that came in 11% light.

Hypotheses to test

• AP vendor-master change log reads as Remove access or reverse the item once a warehouse count that came in 11% light is lined up to the same Forensic Accounting population.
• AP vendor-master change log is closer to Temporary compensating control after a warehouse count that came in 11% light; Remove access or reverse the item would over-claim this Occupational Fraud extract.
• Approve a documented exception is still live in AP vendor-master change log for revenue-integrity director in a multi-entity PE roll-up after a bolt-on.
• AP vendor-master change log is missing the fact revenue-integrity director needs after a warehouse count that came in 11% light; stop this Forensic Accounting close.

Analysis required

• Reconstruct vendor, journal, or inventory lines in AP vendor-master change log through the window opened by a warehouse count that came in 11% light.
• Trace approval, SoD, and related-party links that AP vendor-master change log actually shows.
• Test cutoff, reversals, and system-of-record ties for materiality on a referral to counsel is warranted.
• For this Forensic Accounting Occupational Fraud file, read AP vendor-master change log against a warehouse count that came in 11% light and write the one fact that would move a referral to counsel is warranted for revenue-integrity director.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Occupational Fraud packet (AP vendor-master change log after a warehouse count that came in 11% light). Lead with the Forensic Accounting option AP vendor-master change log can support after a warehouse count that came in 11% light, then the two facts that force it, then the Monday action for revenue-integrity director in a multi-entity PE roll-up after a bolt-on.