Assess whether bonus triggers were gamed by cutoff after a sudden drop in

Situation

FCPA investigation lead in a pre-IPO SaaS company drafting an S-1 has one working extract — round-trip cash circularization file — after a sudden drop in days-sales-outstanding that looks too clean. If round-trip cash circularization file cannot support bonus triggers were gamed, the honest Forensic Accounting output is hold.

Decision

FCPA investigation lead 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 round-trip cash circularization file after a sudden drop in days-sales-outstanding that looks too clean.

Hypotheses to test

• Round-trip cash circularization file reads as Remove access or reverse the item once a sudden drop in days-sales-outstanding that looks too clean is lined up to the same Forensic Accounting population.
• Round-trip cash circularization file is closer to Temporary compensating control after a sudden drop in days-sales-outstanding that looks too clean; Remove access or reverse the item would over-claim this Revenue Integrity extract.
• Approve a documented exception is still live in round-trip cash circularization file for FCPA investigation lead in a pre-IPO SaaS company drafting an S-1.
• Round-trip cash circularization file is missing the fact FCPA investigation lead needs after a sudden drop in days-sales-outstanding that looks too clean; stop this Forensic Accounting close.

Analysis required

• Reconstruct vendor, journal, or inventory lines in round-trip cash circularization file through the window opened by a sudden drop in days-sales-outstanding that looks too clean.
• Trace approval, SoD, and related-party links that round-trip cash circularization file actually shows.
• Test cutoff, reversals, and system-of-record ties for materiality on bonus triggers were gamed.
• For this Forensic Accounting Revenue Integrity file, read round-trip cash circularization file against a sudden drop in days-sales-outstanding that looks too clean 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 / Revenue Integrity packet (round-trip cash circularization file after a sudden drop in days-sales-outstanding that looks too clean). Lead with the Forensic Accounting option round-trip cash circularization file can support after a sudden drop in days-sales-outstanding that looks too clean, then the two facts that force it, then the Monday action for FCPA investigation lead in a pre-IPO SaaS company drafting an S-1.