Published October 20, 2026
| Version v1
Preprint
Open
Internal Controls Decision Guide: Five-Step Framework to Act at 95% Detection
Authors/Creators
Description
Takeaway Detail A control exception is actionable only if its threshold was pre-registered with an error-cost ratio and a 5% false-negative budget before testin
Independent technical note mirroring the canonical version: https://financialauditexpert.com/blog/internal-controls-decision-guide-five-step-framework-to-act-at-95-detection.php
Notes
Independent analysis; not peer-reviewed.