Why this matters to leadership

Consider a major investment supported by a report showing customer growth. Sales counts recent buyers as customers; Finance counts paying accounts as customers. Both figures may be accurate for their own purposes. Which definition of customer supported the investment, why was it appropriate, and who authorized its use?

When a consequential decision is questioned by the board, an auditor, a regulator, or another reviewer, management needs more than a plausible result or a sign-off. It needs to demonstrate what information was available, which checks were completed, what limitations existed, and who had authority when the organization acted. Records assembled afterward may explain what occurred; they cannot retroactively create checks or approvals that never existed.