Field notes

Short pieces on audit trails, evidence packs, and close-week decisions — written for controllers, not for general business blogs.

Mon May 11 2026 20:00:00 GMT-0400 (Eastern Daylight Time)

Five places revenue cut-off trails usually break

A practical checklist of the five break points we see most often when rebuilding revenue cut-off evidence for year-end.

Thu Apr 02 2026 20:00:00 GMT-0400 (Eastern Daylight Time)

Building a period-close evidence pack that auditors can navigate

Folder names, owner columns, and residual lists that keep a period-close pack usable when fieldwork starts.

Tue Mar 17 2026 20:00:00 GMT-0400 (Eastern Daylight Time)

What to rehearse before external auditors arrive

Three rehearsals that reduce first-week thrash: PBC language, sample pulls, and who speaks for each account area.

Sun Feb 08 2026 19:00:00 GMT-0500 (Eastern Standard Time)

Reconstructing a ledger after staff turnover

Where to look first when attachments and owners disappear — and how to document what cannot be recovered.