Field Notes
Field Notes
Practical notes on policy exceptions, registers, and committee packs — written for Hong Kong finance teams.
Severity labels that survive more than one reporting cycle
Why reinventing high-medium-low each quarter undermines trend reading — and how to anchor labels to policy impact instead of auditor preference.
Talking through exceptions with an audit committee
How finance presenters in Hong Kong keep exception discussions on severity and remediation instead of re-litigating every row.
Preparing extracts before exception fieldwork
How AP, treasury, and GL contacts in Hong Kong can ready payment runs and approval trails so sampling does not stall in week two.
What belongs on a policy exception register
A practical boundary between true policy breaches, approved waivers, and noise that only clutters the audit committee pack.