Whether related-party revenue is arm's-length from ghost-employee payroll

Situation

After a Big 4 inquiry on cutoff testing, ghost-employee payroll extract is what litigation-support partner can touch in a county government payroll environment. Forensic Accounting will live with Remove access or reverse the item versus Temporary compensating control on this Revenue Integrity file.

Decision

Litigation-support partner in a county government payroll environment must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using ghost-employee payroll extract after a Big 4 inquiry on cutoff testing.

Hypotheses to test

• A Big 4 inquiry on cutoff testing is noise around an already-controlled Revenue Integrity process in a county government payroll environment, given ghost-employee payroll extract.
• A Big 4 inquiry on cutoff testing is the event in ghost-employee payroll extract that forces Remove access or reverse the item for litigation-support partner under Forensic Accounting.
• Ghost-employee payroll extract shows a one-file miss after a Big 4 inquiry on cutoff testing, not a Revenue Integrity program failure.
• Ghost-employee payroll extract cannot decide related-party revenue is arm's-length yet after a Big 4 inquiry on cutoff testing; hold is the only Forensic Accounting close a county government payroll environment can defend.

Analysis required

• Trace approval, SoD, and related-party links that ghost-employee payroll extract actually shows.
• Test cutoff, reversals, and system-of-record ties for materiality on related-party revenue is arm's-length.
• Quantify the entry if litigation-support partner has to reverse it.
• For this Forensic Accounting Revenue Integrity file, read ghost-employee payroll extract against a Big 4 inquiry on cutoff testing and write the one fact that would move related-party revenue is arm's-length for litigation-support partner.

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 Big 4 inquiry on cutoff testing). If ghost-employee payroll extract cannot force a Forensic Accounting label under Revenue Integrity, stop. Do not invent pages a county government payroll environment does not have.