Assess whether a referral to counsel is warranted from ghost-employee payroll

Situation

Ghost-employee payroll extract arrived with a sudden drop in days-sales-outstanding that looks too clean for forensic accountant. That is a Forensic Accounting Revenue Integrity decision on a referral to counsel is warranted in a $280M manufacturer closing Q3.

Decision

Forensic accountant in a $280M manufacturer closing Q3 must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using ghost-employee payroll extract after a sudden drop in days-sales-outstanding that looks too clean.

Hypotheses to test

• A sudden drop in days-sales-outstanding that looks too clean is noise around an already-controlled Revenue Integrity process in a $280M manufacturer closing Q3, given ghost-employee payroll extract.
• A sudden drop in days-sales-outstanding that looks too clean 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 sudden drop in days-sales-outstanding that looks too clean, not a Revenue Integrity program failure.
• Ghost-employee payroll extract cannot decide a referral to counsel is warranted yet after a sudden drop in days-sales-outstanding that looks too clean; hold is the only Forensic Accounting close a $280M manufacturer closing Q3 can defend.

Analysis required

• Quantify the entry if forensic accountant has to reverse it.
• Separate a close-process miss from a qualitative SAB 99 issue in a $280M manufacturer closing Q3.
• Reconstruct vendor, journal, or inventory lines in ghost-employee payroll extract through the window opened by a sudden drop in days-sales-outstanding that looks too clean.
• For this Forensic Accounting Revenue Integrity file, read ghost-employee payroll extract against a sudden drop in days-sales-outstanding that looks too clean and write the one fact that would move a referral to counsel is warranted for forensic accountant.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Revenue Integrity packet (ghost-employee payroll extract after a sudden drop in days-sales-outstanding that looks too clean). Lead with the Forensic Accounting option ghost-employee payroll extract can support after a sudden drop in days-sales-outstanding that looks too clean, then the two facts that force it, then the Monday action for forensic accountant in a $280M manufacturer closing Q3.