Assess whether related-party revenue is arm's-length after a controller

SITUATION After a controller resignation with no documented handoff, related-party customer map is the working evidence for litigation-support partner in a pre-IPO SaaS company drafting an S-1. Decide whether related-party revenue is arm's-length using only what related-party customer map actually supports.

DECISION Litigation-support partner in a pre-IPO SaaS company drafting an S-1 must choose Remove access or reverse the item, Temporary compensating control, Approve a documented exception, Hold using related-party customer map after a controller resignation with no documented handoff. The question on that file is whether related-party revenue is arm's-length.

HYPOTHESES TO TEST 1. A controller resignation with no documented handoff is noise around an already-controlled Occupational Fraud process in a pre-IPO SaaS company drafting an S-1, given related-party customer map. 2. A controller resignation with no documented handoff is the event in related-party customer map that forces Remove access or reverse the item for litigation-support partner under Forensic Accounting. 3. Related-party customer map shows a one-file miss after a controller resignation with no documented handoff, not a Occupational Fraud program failure. 4. Related-party customer map cannot decide related-party revenue is arm's-length yet after a controller resignation with no documented handoff; hold is the only Forensic Accounting close a pre-IPO SaaS company drafting an S-1 can defend.

ANALYSIS REQUIRED 1. Separate a close-process miss from a qualitative SAB 99 issue in a pre-IPO SaaS company drafting an S-1. 2. Reconstruct vendor, journal, or inventory lines in related-party customer map through the window opened by a controller resignation with no documented handoff. 3. Trace approval, SoD, and related-party links that related-party customer map actually shows. 4. For this Forensic Accounting Occupational Fraud file, read related-party customer map against a controller resignation with no documented handoff 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 / Occupational Fraud packet (related-party customer map after a controller resignation with no documented handoff). The follow-on Occupational Fraud action is what litigation-support partner does next: implement the option, assign an owner, and log the missing fact.

COMMAND RETURNS - Bottom-line Forensic Accounting option on related-party revenue is arm's-length, then the evidence in related-party customer map, then the action for litigation-support partner - Hypothesis scorecard against related-party customer map: supported / rejected / untestable - Occupational Fraud finding in related-party customer map that a second reviewer can re-perform - Missing page in related-party customer map after a controller resignation with no documented handoff, if any