Second Signature — Kit 10

Theme: Ledger Brass (dark, editorial) · Audience: finance reviewers & controllers · Artifact: memos.html

One-line: an ethics-of-numbers trainer: four memos, each with a professional wrong answer that no rule names — scored on judgment, not rule-recall.

Why this kit exists

Compliance training teaches rules; the hard moments are rule-ADJACENT — legal-ish, deniable, pressure-laden. Nobody fails these moments loudly; they fail by rounding the accrual or annotating the doubt.

What the artifact does

Four memos (revenue timing, accrual range, conflict disclosure, forecast letter) in random order. For each the reviewer marks the sentence that carries the issue, chooses one of five responses (sign, sign with a note of reservation, engage, propose, escalate — worded per memo) and writes a one-line reason. Pass = 9/12 with no signed trap; a signature with a reservation fails on any memo. The 3D finance tower turns the ladder into floors: the memo rides a lift to engage, propose or escalate, and signed reservations pile up in the basement archive.

The design decisions worth noticing

• The annotation trap — 'sign while noting doubt' is the most common real failure and is taught explicitly across memos
• The overcorrection option — escalation malpractice is a real failure mode and gets its own wrong answer
• Memo-culture design — responses are judged in the register of professional documents, not slogans

Honest limitations

No real firm or regulation depicted. The dilemma families are composites of public audit-failure patterns; the judgment rubric is a design artifact, not a control.

Part of I Wayan Usada's learning-design portfolio · all clients and scenarios are fictional composites built from realistic domain patterns · drafted with AI assistance and fully rewritten, fact-checked and owned by a human.

Process deliverables

• action-map.md — Action map — the behaviors the artifact must produce, traced to the business goal
• storyboard.md — Text-based storyboard — the scene plan written before build
• visual-mockups.md — Visual mockups & style guide — mood, type, key screens, component decisions