What a policy exception register should actually capture
Many Taiwanese finance teams keep exception lists that note the breach but skip the compensating control. Here is a practical field list that holds up under audit.
Field notes
Short pieces from our exception and approval work — written for controllers and process owners, not for generic productivity audiences.
Aging open exceptions before an audit committee meeting
Committee packs often list how many exceptions exist. Aging them by risk and owner tells a clearer story.
Dual authorisation that exists on paper but not at the desk
Approval matrices promise two signatures. Fieldwork often finds the second stamp applied after the payment left the bank.
Preparing process owners for exception walkthroughs
Walkthroughs go faster when owners bring real examples, not polished slides about how the process is supposed to work.
When a write-off approval limit no longer matches the business
Limits set three years ago can force constant exceptions — or push people to split write-offs below the threshold.