by Noah Green CPA CFE | Apr 13, 2026 | DD Tech Lab
Year-over-year percent change with a 10% threshold remains the most common analytical procedure on multi-period balance trends. The metric has known limitations the practitioner should account for: it is undefined when the base is near zero, it carries no notion of...
by Noah Green CPA CFE | Apr 12, 2026 | DD Tech Lab
The Schema Design for Sanctions Screening article in this sub-series handled the direct-match screening problem: counterparty name matches an SDN entry, score the match, route for analyst review. Many sanctioned exposures are not direct. OFAC’s 50 Percent Rule...
by Noah Green CPA CFE | Apr 10, 2026 | DD Tech Lab
The DD practice accumulates institutional knowledge in a specific shape: structured (CRM entries, ownership data, transaction records) plus unstructured (engagement memos, IC presentations, expert-call transcripts, regulatory filings). Vanilla retrieval-augmented...
by Noah Green CPA CFE | Apr 9, 2026 | DD Tech Lab
A reconciliation account that should oscillate around its expected balance, intercompany clearing, suspense, accrued-payroll roll-forward, but instead wanders without bound has failed its control objective. The variance grows linearly with time; the account cannot...
by Noah Green CPA CFE | Apr 8, 2026 | DD Tech Lab
What you’ll be able to do after reading this. Score your institution against a 10-dimension platform-comparison scorecard. Apply one of three elicited weight profiles (or run your own elicitation per the companion bundle). Estimate a parameterized 5-year TCO...
by Noah Green CPA CFE | Apr 6, 2026 | DD Tech Lab
Vendor validation at engagement scale breaks when each lookup requires manual browser navigation. The auditor opens OpenCorporates, searches the vendor name, copies registration status, switches to EDGAR, runs full-text search, copies filing presence, opens PACER,...
