How mid-sized firms miss segregation gaps before year-end
Approvals that look fine on paper often collapse when one person covers two roles during leave season.
Field notes
Notes from walkthroughs and close weeks
Short articles rooted in how mid-sized operating companies actually run approvals, counts, and reconciliations.
Building a control matrix that process owners will actually use
A matrix that lists every theoretical control helps nobody. Start from the transactions that move cash and inventory.
What lenders ask about internal controls that boards often overlook
Credit committees increasingly ask how inventory counts and related-party transactions are governed — not only how EBITDA looks.
Observing a month-end close without slowing the team down
Fieldwork during close week works when reviewers shadow quietly and capture timing issues instead of interrupting posting windows.