Assess whether bonus triggers were gamed by cutoff (e272f6)

Situation

After a warehouse count that came in 11% light, management-bonus accrual workbook is what FCPA investigation lead 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 Inventory and Cash Schemes file.

Decision

FCPA investigation lead in a county government payroll environment must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using management-bonus accrual workbook after a warehouse count that came in 11% light.

Hypotheses to test

• A warehouse count that came in 11% light is noise around an already-controlled Inventory and Cash Schemes process in a county government payroll environment, given management-bonus accrual workbook.
• A warehouse count that came in 11% light is the event in management-bonus accrual workbook that forces Remove access or reverse the item for FCPA investigation lead under Forensic Accounting.
• Management-bonus accrual workbook shows a one-file miss after a warehouse count that came in 11% light, not a Inventory and Cash Schemes program failure.
• Management-bonus accrual workbook cannot decide bonus triggers were gamed yet after a warehouse count that came in 11% light; hold is the only Forensic Accounting close a county government payroll environment can defend.

Analysis required

• Quantify the entry if FCPA investigation lead has to reverse it.
• Separate a close-process miss from a qualitative SAB 99 issue in a county government payroll environment.
• Reconstruct vendor, journal, or inventory lines in management-bonus accrual workbook through the window opened by a warehouse count that came in 11% light.
• For this Forensic Accounting Inventory and Cash Schemes file, read management-bonus accrual workbook against a warehouse count that came in 11% light and write the one fact that would move bonus triggers were gamed for FCPA investigation lead.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Inventory and Cash Schemes packet (management-bonus accrual workbook after a warehouse count that came in 11% light). The follow-on Inventory and Cash Schemes action is what FCPA investigation lead does next: implement the option, assign an owner, and log the missing fact.