Sample deliverables

See what the review produces.

A clear decision, the evidence behind it, and an owned path to closure. Explore a fictional worked example and the work-product formats available for a defined engagement.

Demonstration only. Every scenario fact, source entry, role, and status below is fictional. This is not client work, past performance, or evidence of an actual fraud event.

Read the worked example Discuss your requirement

01 / Fictional decision memorandum

Should a payment proceed after a bank-detail change?

A fictional supplier requests new payment instructions. The review packet contains the request and a draft payment record, but no independent-verification record. The review is limited to those materials and the fictional policy summarized below.

Recommended disposition

Do not release the payment to the changed details until the designated payment owner completes independent verification and records the approval basis.

Decision authority: the buyer’s authorized payment approver. The adviser identifies the evidence gap; the adviser does not authorize the payment.

What the record supports

The request was recorded and the draft payment uses the changed details. The supplied packet does not establish that independent verification occurred.

It does not establish fraud. A missing record is not proof that verification never happened or that the requester is unauthorized.

Review question: Does the supplied packet support release under fictional policy S-01?
Scope: One payment-instruction change. No system access, transaction execution, identity investigation, or independent contact was performed in this demonstration.
Alternative explanation: Verification may have occurred outside the supplied packet. Request the original record before characterizing the control as unperformed.
Confidence and limits: The packet is insufficient to demonstrate compliance with its fictional release requirement. Whether verification occurred elsewhere remains unresolved.
Decision that changes the recommendation: A reliable verification record and the required approval, reviewed by an authorized person before release. Conflicting verification results require escalation, not automatic closure.

02 / Fictional source and control matrix

Trace each conclusion to a source.

These source summaries define the invented packet. They are not downloadable records or references to real customer documents.

Illustrative packet DEMO-01 / version 1.0
Source	Fictional content	Supports	Does not establish
S-01 / Policy extract	Independent verification through a previously established supplier contact and authorized approval are required before release to changed bank details.	The scenario’s review criterion.	That the required steps occurred.
S-02 / Change request	A message requests replacement payment instructions.	A change was requested.	Authenticity of the message or authority of the requester.
S-03 / Draft payment	The draft uses the requested replacement details and remains unreleased.	A pre-release decision point exists.	Completed verification, approval, or a payment outcome.
S-04 / Packet inventory	Only S-01 through S-03 are supplied; no verification or approval record is included.	A documentation gap in this packet.	Absence of verification in every other system or record.

Finding F-01: The supplied evidence does not demonstrate the release condition in S-01. Basis: S-03 and S-04. Keep the finding limited to the reviewed packet.

03 / Fictional closure register

Define what closes the gap.

All actions remain open in this example. No completed remediation or customer outcome is claimed.

F-01 / proposed action sequence
Action and owner	Due point	Closure evidence	Status
A-01 / Payment operations owner Maintain a hold on release to the changed details.	Before release.	Recorded hold or equivalent release restriction, linked to the draft payment.	Open
A-02 / Supplier-maintenance owner Locate the original verification record or perform verification through a previously established contact.	Before approval.	Contact provenance, verification date, verifier, result, and reference to the change request. Do not rely only on contact details in S-02.	Open
A-03 / Authorized payment approver Review the evidence and record the release or escalation decision.	After A-02, before release.	Approval basis tied to S-01 and verification evidence, or a documented escalation if the evidence conflicts.	Open

Closure rule: Close F-01 only after the designated reviewer accepts the verification and approval evidence against S-01. A completed task checkbox alone is insufficient.

Human review, AI use, and correction record

This published illustration is AI-assisted drafting, not a record of an executed client review. No source documents were uploaded, authenticated, or tested for this fictional scenario.

In a scoped engagement, the work record should identify any AI contribution, the underlying sources checked by a named human reviewer, rejected or corrected outputs, and the final approval basis. An AI-generated statement is not independent corroboration.

Example version: DEMO-01 v1.0. If a source or conclusion changes, retain the prior conclusion, reason for correction, reviewer, and revised disposition.

Representative formats

Choose the artifact that fits the decision.

The written scope determines the format, depth, records, and acceptance criteria. These are work-product descriptions, not claims of completed engagements.

Fraud and payment control matrix

Control objective, operating evidence, exception path, owner, gap, and validation step.

Fraud and payment advisory

Identity and documentation matrix

Verification requirement, evidence retained, exception route, decision owner, and unresolved items.

Identity advisory

Evidence and record map

Source ledger, event sequence, conflicting records, missing evidence, and decision relevance.

Authorized red-team failure map

Agreed process boundary, safeguard assumptions, failure scenarios, detection points, and mitigation checks.

Decision memorandum

Question, evidence, alternative explanation, limits, recommendation, and accountable decision owner.

Remediation register

Finding, priority rationale, corrective action, owner, due point, and closure evidence.

Vendor and procurement review packet

Entity references, capability fit, requested supporting records, open items, and review disposition.

Vendor-readiness advisory

AI decision-quality record

AI role, source checks, human approval gates, unresolved uncertainty, changes, and final decision basis.

AI decision-quality advisory

The worked example above combines a decision memorandum, source matrix, and closure register. For the broader review method, see How We Work.

Next step

Tell us what the next reviewer needs.

Start with your organization, the decision, the audience, and timing. We can discuss the smallest useful work package before requesting records.

alfonso.evans@areglobalconsulting.net

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