was careful with my wording.
I didn’t accuse anyone of fraud.
I didn’t claim that every weakness had already caused a loss.
I distinguished between confirmed errors, potential risks, and procedures that needed further review.
At the end of the report, I included a table listing each unresolved item and its status.
One of the recommendations was particularly important: any major change to payroll processing should be tested against representative employee records, reconciled with the existing system, and approved by the appropriate finance and payroll authorities before the new process
