Questions a credit committee should ask before approving write-offs
Write-off packs move faster when the committee asks for evidence that already exists on the recovery desk — not for new theatre.
Field notes
Short pieces rooted in collections audit practice — written for controllers, credit leads, and internal audit sponsors rather than as generic business commentary.
Evidence that agency remittances actually belong to your book
Instruction letters, balance figures, and remittance timing — three evidence points that decide whether agency cash is auditable.
When aging cut-offs disagree with the recovery desk
A common fieldwork pattern: finance closes on bank dates while recovery still tracks promises on calendar days — and the difference shows up in pending remittance.
Promise-to-pay notes are not a second aging
Supervisors need promise notes; finance needs contractual arrears. Trouble starts when one file pretends to be the other.