Whether SAB 99 qualitative materiality is triggered from ghost-employee

Situation

Internal audit investigations manager owns SAB 99 qualitative materiality inside a multi-entity PE roll-up after a bolt-on with ghost-employee payroll extract as the only packet. A PE quality-of-earnings request arriving Friday is what changed the clock for this Forensic Accounting Revenue Integrity file.

Decision

Internal audit investigations manager 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 ghost-employee payroll extract after a PE quality-of-earnings request arriving Friday.

Hypotheses to test

• Ghost-employee payroll extract reads as Remove access or reverse the item once a PE quality-of-earnings request arriving Friday is lined up to the same Forensic Accounting population.
• Ghost-employee payroll extract is closer to Temporary compensating control after a PE quality-of-earnings request arriving Friday; Remove access or reverse the item would over-claim this Revenue Integrity extract.
• Approve a documented exception is still live in ghost-employee payroll extract for internal audit investigations manager in a multi-entity PE roll-up after a bolt-on.
• Ghost-employee payroll extract is missing the fact internal audit investigations manager needs after a PE quality-of-earnings request arriving Friday; stop this Forensic Accounting close.

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 SAB 99 qualitative materiality.
• Quantify the entry if internal audit investigations manager has to reverse it.
• For this Forensic Accounting Revenue Integrity file, read ghost-employee payroll extract against a PE quality-of-earnings request arriving Friday and write the one fact that would move SAB 99 qualitative materiality for internal audit investigations manager.

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 PE quality-of-earnings request arriving Friday). If ghost-employee payroll extract cannot force a Forensic Accounting label under Revenue Integrity, stop. Do not invent pages a multi-entity PE roll-up after a bolt-on does not have.