In a subsidiary's close file you find a January-dated invoice for December consulting work coded to January, a bonus accrual released into income at year-end with no memo, and a miscellaneous prepaid account that doubled. What concerns you, and what evidence do you ask for?

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Stay specific. One example, told well, beats three told fast. Make your decisions visible — what you chose between. End on what changed, for whom.

In a subsidiary's close file you find a January-dated invoice for December consulting work coded to January, a bonus accrual released into income at year-end with no memo, and a miscellaneous prepaid account that doubled. What concerns you, and what evidence do you ask for?

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