What dual approval actually means in purchase-to-pay
Dual approval fails quietly when the second clicker never sees the invoice detail — how we test it during control reviews.
Field Notes
Practical notes on internal controls, close discipline, and review fieldwork — written for finance teams, not for trend pages.
Preparing reconciliations before the auditors ask
A short checklist finance teams use in the fortnight before statutory fieldwork — and the reconciling items that still surprise people.
Segregation when the finance team is small
Perfect SoD is rare in six-person finance functions — compensating controls that still mean something to an audit committee.
Evidence packs that close remediation points
Management says the control is fixed — what evidence makes follow-up testing straightforward instead of another debate.