Assess whether bonus triggers were gamed by cutoff (2c19e3)

Situation

After a tax-authority information document request, AP vendor-master change log is what external counsel's accounting expert 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 Related-Party and Corruption Risk file.

Decision

External counsel's accounting expert in a county government payroll environment must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using AP vendor-master change log after a tax-authority information document request.

Hypotheses to test

• Authorize Remove access or reverse the item now; AP vendor-master change log already has the discriminator after a tax-authority information document request.
• Keep Temporary compensating control in force until AP vendor-master change log is completed after a tax-authority information document request for external counsel's accounting expert.
• Treat AP vendor-master change log as Approve a documented exception because both readings appear after a tax-authority information document request.
• Refuse a Forensic Accounting close: external counsel's accounting expert does not have the page bonus triggers were gamed turns on in AP vendor-master change log.

Analysis required

• Trace approval, SoD, and related-party links that AP vendor-master change log actually shows.
• Test cutoff, reversals, and system-of-record ties for materiality on bonus triggers were gamed.
• Quantify the entry if external counsel's accounting expert has to reverse it.
• For this Forensic Accounting Related-Party and Corruption Risk file, read AP vendor-master change log against a tax-authority information document request and write the one fact that would move bonus triggers were gamed 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 / Related-Party and Corruption Risk packet (AP vendor-master change log after a tax-authority information document request). The follow-on Related-Party and Corruption Risk action is what external counsel's accounting expert does next: implement the option, assign an owner, and log the missing fact.