Approach

An engagement does not open with a standard program. It opens with the decision already in front of the institution. A capital request. A rule the board no longer trusts. A plant or a network whose meeting no longer matches the work. A system that has to move without creating a second set of books.

The record that matters is usually already in the building. Minutes. The weekly operating pack. Vendor terms. The last audit finding. The sheet a supervisor keeps because the official report arrives too late. We read that record before we ask the organization to produce a new one.

What we leave has to stand in a week when we are not in the room. A control that works only while an advisor is present is not finished. A recommendation without an owner, a date, and a way to see that it failed is an opinion, not advice.