Finance
Audit & Period Control
A figure that was keyed wrong can be corrected while its period is open, and every report that reads it restates. The original is kept, with who changed it and why. Once the period is closed nothing in it moves again, for anybody.
Periods locked
10
Of 12 months on the books
2 still open
Readings worth checking
1
So far outside specification the process could not have produced them
Likely a keying error
Corrections made
0
Nothing has been corrected
Trail entries
0
Every correction and every period close, against a name
Readings that look keyed wrong
Not a process problem: these sit so far outside the specification that the plant could not have produced them, which is what a slipped decimal off a paper batch card looks like. Correct one and the yield report, the control chart and the certificate all restate. The figure that was there stays on the trail.
Period control
Open until it is closed, then nothing in it can be altered. Reopening one is recorded against the person who did it.
| Period | Batches | Status | |
|---|---|---|---|
| Jul 26 | 53 | Open | |
| Jun 26 | 51 | Open | |
| May 26 | 46 | Locked | |
| Apr 26 | 47 | Locked | |
| Mar 26 | 48 | Locked | |
| Feb 26 | 44 | Locked | |
| Jan 26 | 48 | Locked | |
| Dec 25 | 48 | Locked | |
| Nov 25 | 50 | Locked | |
| Oct 25 | 44 | Locked | |
| Sep 25 | 52 | Locked | |
| Aug 25 | 49 | Locked |
The trail
Every correction and every period close, with the figure before and after.
Nothing has been corrected yet. Correct a reading above and it appears here with the original figure beside it.
A correction rewrites the figure everywhere it is read, so the yield report, the control chart and the certificate of analysis all restate together. Nothing has to be adjusted for afterwards and no note has to travel beside the report. The original reading, the person and the reason stay on this page for as long as the record exists.