Make responsibility explicit
Assign the preparer, independent checker and authorised approver before work starts. Confirm access by organisation, institution and workspace. Restricted casework should retain its own need-to-know permissions.
Review the basis, not just the result
Keep the effective policy, source documents, assumptions and reconciliation visible alongside the outcome. Missing information should remain an open exception rather than becoming an assumed pass.
Separate reporting correctness from remediation
A reviewed calculation may accurately show an adverse position. Approving the working paper does not remove the underlying breach or close the action. Keep remediation accountable to an owner and deadline.
Require evidence of closure
Retain the corrective action, later evidence and independent closure review. Preserve the original finding and previous decisions. The audit trail should explain both what changed and why the issue was considered resolved.