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Communication & influence · Async influence

Your management letter has to flag a material weakness in the client's internal controls, and it will be read by the board, the CFO whose team it implicates, and eventually the auditors who take over next year. How do you write it so it drives a fix instead of a defensive war?

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I write it knowing three audiences with three reactions will read the same paragraph, so I engineer it for the one whose behavior I need to change — the CFO's team — without weakening it for the board.

The full answer: structure, worked example, likely follow-up.

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