Assess whether a referral to counsel is warranted from intercompany

Situation

A referral to counsel is warranted sits with external counsel's accounting expert because a whistleblower email to the hotline hit a public filer facing a whistleblower memo. Evidence is intercompany elimination mismatch report; write the Forensic Accounting Revenue Integrity option that extract can carry.

Decision

External counsel's accounting expert in a public filer facing a whistleblower memo must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using intercompany elimination mismatch report after a whistleblower email to the hotline.

Hypotheses to test

• The population in intercompany elimination mismatch report is the one a whistleblower email to the hotline named, so Remove access or reverse the item follows for this Revenue Integrity file.
• The population in intercompany elimination mismatch report is adjacent only to a whistleblower email to the hotline; Temporary compensating control is the honest Forensic Accounting call.
• A public filer facing a whistleblower memo already contained a whistleblower email to the hotline before intercompany elimination mismatch report arrived; no new Revenue Integrity path.
• Provenance on intercompany elimination mismatch report after a whistleblower email to the hotline is broken; do not pick Remove access or reverse the item or Temporary compensating control yet.

Analysis required

• Quantify the entry if external counsel's accounting expert has to reverse it.
• Separate a close-process miss from a qualitative SAB 99 issue in a public filer facing a whistleblower memo.
• Reconstruct vendor, journal, or inventory lines in intercompany elimination mismatch report through the window opened by a whistleblower email to the hotline.
• For this Forensic Accounting Revenue Integrity file, read intercompany elimination mismatch report against a whistleblower email to the hotline and write the one fact that would move a referral to counsel is warranted for external counsel's accounting expert.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Revenue Integrity packet (intercompany elimination mismatch report after a whistleblower email to the hotline). Lead with the Forensic Accounting option intercompany elimination mismatch report can support after a whistleblower email to the hotline, then the two facts that force it, then the Monday action for external counsel's accounting expert in a public filer facing a whistleblower memo.