Whether a referral to counsel is warranted from related-party customer map

Situation

After a controller resignation with no documented handoff, related-party customer map is what revenue-integrity director can touch in a distributor with offshore trading affiliates. Forensic Accounting will live with Remove access or reverse the item versus Temporary compensating control on this Revenue Integrity file.

Decision

Revenue-integrity director in a distributor with offshore trading affiliates must choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold using related-party customer map after a controller resignation with no documented handoff.

Hypotheses to test

• The population in related-party customer map is the one a controller resignation with no documented handoff named, so Remove access or reverse the item follows for this Revenue Integrity file.
• The population in related-party customer map is adjacent only to a controller resignation with no documented handoff; Temporary compensating control is the honest Forensic Accounting call.
• A distributor with offshore trading affiliates already contained a controller resignation with no documented handoff before related-party customer map arrived; no new Revenue Integrity path.
• Provenance on related-party customer map after a controller resignation with no documented handoff is broken; do not pick Remove access or reverse the item or Temporary compensating control yet.

Analysis required

• Test cutoff, reversals, and system-of-record ties for materiality on a referral to counsel is warranted.
• Quantify the entry if revenue-integrity director has to reverse it.
• Separate a close-process miss from a qualitative SAB 99 issue in a distributor with offshore trading affiliates.
• For this Forensic Accounting Revenue Integrity file, read related-party customer map against a controller resignation with no documented handoff and write the one fact that would move a referral to counsel is warranted for revenue-integrity director.

Recommendation

Choose Remove access or reverse the item / Temporary compensating control / Approve a documented exception / Hold on this Forensic Accounting / Revenue Integrity packet (related-party customer map after a controller resignation with no documented handoff). The follow-on Revenue Integrity action is what revenue-integrity director does next: implement the option, assign an owner, and log the missing fact.