All games
Forensic deduction
Tie-Out
Management hands you a binder and a story. Tie every claim to the evidence — corroborate it, contradict it, or flag it as unsupported — then follow the contradictions until the real story falls out. You can't take their word for it. You tie it out.
You're the auditor on a procure-to-pay engagement. Management has given you a control narrative — six assertions about how the process works — and a binder of evidence. Your job is to tie each claim out against the evidence.
CorroboratedIndependent evidence confirms the claim. Link the artifact that proves it.
ContradictedEvidence disproves the claim. That's a finding — link what exposes it.
UnsupportedNo independent evidence either way. Accepting it is inquiry alone. Mark it for testing — don't take their word.
Then form your opinion. A control gap is not the same as a fraud — only escalate if the evidence actually closes the chain.
Management's assertions
The control narrative
Evidence binder
Read it. Then tie it out.
Form your opinion
You've tied out the narrative. Here's where the evidence contradicts management. Now make the call.
Your findings (contradicted assertions)
Select the evidence that substantiates the scheme
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