Overrides that never reach the committee

Procurement applications need a way to move a stuck document. The control is not the absence of that button. It is whether the log names a person, a reason, and a later reader.

We sample forced approvals and returned documents, then ask who last opened the exception report. If the answer is “the system owner, sometimes,” the audit committee is hearing a story the application cannot support.

A short monthly exception pack—counts, names, and uncleared items—is usually enough. The examination we sell is the first reconstruction, not a permanent dashboard.