Assess whether a referral to counsel is warranted after a controller

Situation

Audit-committee advisor owns a referral to counsel is warranted inside a nonprofit with restricted-fund complexity with manual journal-entry dump with after-hours posts as the only packet. A controller resignation with no documented handoff is what changed the clock for this Forensic Accounting Revenue Integrity file.

Decision

Audit-committee advisor in a nonprofit with restricted-fund complexity must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using manual journal-entry dump with after-hours posts after a controller resignation with no documented handoff.

Hypotheses to test

• A controller resignation with no documented handoff is noise around an already-controlled Revenue Integrity process in a nonprofit with restricted-fund complexity, given manual journal-entry dump with after-hours posts.
• A controller resignation with no documented handoff is the event in manual journal-entry dump with after-hours posts that forces Remove access or reverse the item for audit-committee advisor under Forensic Accounting.
• Manual journal-entry dump with after-hours posts shows a one-file miss after a controller resignation with no documented handoff, not a Revenue Integrity program failure.
• Manual journal-entry dump with after-hours posts cannot decide a referral to counsel is warranted yet after a controller resignation with no documented handoff; hold is the only Forensic Accounting close a nonprofit with restricted-fund complexity can defend.

Analysis required

• Separate a close-process miss from a qualitative SAB 99 issue in a nonprofit with restricted-fund complexity.
• Reconstruct vendor, journal, or inventory lines in manual journal-entry dump with after-hours posts through the window opened by a controller resignation with no documented handoff.
• Trace approval, SoD, and related-party links that manual journal-entry dump with after-hours posts actually shows.
• For this Forensic Accounting Revenue Integrity file, read manual journal-entry dump with after-hours posts against a controller resignation with no documented handoff and write the one fact that would move a referral to counsel is warranted for audit-committee advisor.

Recommendation