Three questions about what you can see day to day. You don’t need to know what is causing it underneath. That part is my job.
 
When something is wrong in your numbers, who catches it?
a specific person
a system
honestly, nobody
me
 
What made you look into this now?
someone left, or is leaving
we got caught out
it is slowing us down
just having a look
 
If your numbers were wrong for a week, who would find out?
a customer
an auditor or a regulator
just us
nobody
 
answer all three to continue