Assess whether cash ever economically changed hands (9f4403)

Situation

Cash ever economically changed sits with FCPA investigation lead because a sudden drop in days-sales-outstanding that looks too clean hit a county government payroll environment. Evidence is AP vendor-master change log; write the Forensic Accounting Inventory and Cash Schemes option that extract can carry.

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 AP vendor-master change log after a sudden drop in days-sales-outstanding that looks too clean.

Hypotheses to test

• AP vendor-master change log 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.
• AP vendor-master change log 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 Inventory and Cash Schemes extract.
• Approve a documented exception is still live in AP vendor-master change log for FCPA investigation lead in a county government payroll environment.
• AP vendor-master change log 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 AP vendor-master change log through the window opened by a sudden drop in days-sales-outstanding that looks too clean.
• 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 cash ever economically changed.
• For this Forensic Accounting Inventory and Cash Schemes file, read AP vendor-master change log against a sudden drop in days-sales-outstanding that looks too clean and write the one fact that would move cash ever economically changed 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 (AP vendor-master change log after a sudden drop in days-sales-outstanding that looks too clean). 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.