The accuracy of Northfield Retail's balance sheet. Reviews and certifies reconciliations prepared by shared services, and approves journal entries above the shared-services threshold.
Outside close, checks the certification dashboard perhaps twice a week and looks at aged reconciling items monthly. During close, lives in the approval queue — reviewing what shared services prepared, questioning anything where the explanation is thin, and watching the percentage of balance sheet value certified climb toward the day-five target. Signs off knowing his name is on the attestation.
Reconciliations arriving with explanations that technically fill the field and explain nothing. Discovering on close day four that an entry he approved on day two was silently rejected by SAP. Being asked to approve entries prepared by people he has never met.
Balance sheet certified on time with no unexplained residual, and no audit findings on accounts he signed.