Second, don’t remove reconciliation steps until you can demonstrate that an equally reliable control exists. Third, make sure the people responsible for approving the process understand the risks. And finally, treat unresolved concerns as issues that require action, not paperwork that needs a signature.”
I glanced briefly at Harold.
He was looking at the table.
I continued.
“If someone raises a documented concern, the response shouldn’t depend on whether leadership finds that person agreeable. The concern should be evaluated on its merits.”
Nobody interrupted.
When I finished, the chief operating
