This research is general operational information, not legal, tax, accounting, employment, benefits, privacy, cybersecurity, insurance, or financial advice.
Research question and scope
This protocol examines month-end close traceability. It reports what one defined record can show in a fixed window and does not claim an industry rate or a causal effect.
Population and unit of analysis
The unit is one completed close task. Using one unit keeps linked events from being counted as independent successes or failures.
Definitions and measures
The measure is the share traceable to evidence and an approver. Publish the denominator and time window beside each count.
Evidence and data dictionary
Collect the task, evidence link, and reviewer. Keep missing, unavailable, and confirmed negative as separate states.
Sampling and collection
The sample is close tasks from one cycle. Record the observation date and exclude items already open before the window.
Analysis and reporting
Report traceability by task type and owner. Separate staff behavior from system behavior whenever the evidence supports it.
Limitations and sources of error
Limits include tasks closed with verbal confirmation. State them beside the finding and avoid turning a small sample into a universal standard.
Review cadence and next action
The next step is to add one evidence field to the checklist. Re-test a later sample after the change.