Sample
A findings register, on invented data.
All of this is made up. The company names, the identifiers and the figures were written to show the shape of the deliverable. No client data appears here, and we have no clients whose data we would publish.
This is what arrives at the end of an engagement, as a spreadsheet. One row per difference between what your agreed model says should be true and what the systems actually hold.
| Ref | Finding | Layers | Expected | Actual | Impact | Value | Conf. |
|---|---|---|---|---|---|---|---|
| F-001 | Uplift clause not applied at renewal | Contract → Invoice | 88,200 | 84,000 | Cash | 4,200 | High |
| F-002 | Provisioned, never contracted | Access → Contract | contract | none | Cash | 9,600 | High |
| F-003 | Discount above the approved rate | Quote → Invoice | 20% | 25% | Cash | 3,120 | High |
| F-004 | Metered usage delivered, not billed | Product → Invoice | 41,200 u | 38,050 u | Cash | 2,835 | High |
| F-005 | Cancelled, access still active | Contract → Access | no access | active | Integrity | — | High |
| F-006 | Will-not-invoice deal still in reported ARR | Invoice → Reporting | excluded | included | Reported | 18,400 | High |
| F-007 | Add-on never co-termed with the parent | Amendment → Invoice | 2027-03-31 | 2027-08-14 | Cash | 1,940 | Medium |
| F-008 | Duplicate subscription on one deal | Contract → Contract | 1 | 2 | Reported | 12,000 | High |
| F-009 | Reverse charge with no dated VIES evidence | Invoice → Tax | dated check | none | Integrity | — | High |
| F-010 | Credit note with no approval record | Invoice → Approval | approval | none | Cash | 5,600 | Medium |
| F-011 | EUR price book never refreshed | Quote → Price book | 2026 list | 2024 list | Cash | 7,350 | Medium |
| F-012 | Period mismatch we could not account for | Contract → Invoice | — | — | Unexplained | — | Low |
Three totals, never one
A defect can be real and cost nothing. Summing these into a single headline number hides that, so the register does not do it.
Cash
€34,645
Recoverable or correctable going forward. Seven findings.
Reported revenue
€30,400
Overstated ARR. No cash moves. Two findings.
Data integrity
2 findings
No reliable value. Carries risk, not a number.
Unexplained
1 finding
Surfaced, not counted. Never silently dropped.
One finding, opened up
Every row traces back to source records. This is what sits behind F-002, and it is the level of evidence your controller can check in the systems themselves.
F-002 · Provisioned, never contracted
- Rule
- R-14. An active provisioning record must have a contract and at least one posted invoice line in every period after go-live.
- Agreed at
- Intake, signed off 2026-02-11. Rule R-14 in your model.
- Product record
prov_id 8841-CE, active since 2025-11-02, still active at the close of the period examined.- Contract record
- None. No match in the CPQ object or the contract repository, on either the provisioning id or the account id.
- Invoice record
- No posted invoice lines in any of the six periods.
- Temporal check
- Present in all six periods. Not in flight, and outside the 45-day grace agreed at intake.
- Materiality
- Above the €2,500 threshold agreed at intake.
- Value
- €9,600. List price on the rate card in force, for the months the record was active. Not an estimate of what you would have charged.
- Disposition
- A. Material, persistent, and not explained by any exception in your model.
- Confidence
- High. Both the absence of a contract and the absence of invoice lines are direct observations, not inferences.
What this page is not
A real register runs to as many rows as the population produces, and carries the full record identifiers on both sides of every line. This is a shape, not a sample of output.
Tell us which systems you run and we will talk about what your version of this would cover.