Kit 10 · The Second Signature · deliverable · designed and built by I Wayan Usada · fictional case
In this fictional brief: reviewers stop signing rule-adjacent items "with a note", and raise them at the right level instead. Proposed measures are on the case page; nothing has been measured.
Reviewers know the rules. Under pressure from senior colleagues they either sign with a private reservation (which records that they knew) or jump straight to escalation, which makes colleagues stop bringing them questions.
| # | Behaviour | What it looks like | Where the build practises it |
|---|---|---|---|
| 1 | Name the sentence that carries the issue | separates the fact that decides from the pressure around it | issue step on every memo, scored |
| 2 | Choose the proportionate rung | engage, propose or escalate depending on the memo | response step; the best rung differs per memo |
| 3 | Never sign with a reservation | either the doubt is resolved or the item is not signed | reservation is a critical error on every memo |
| 4 | Explain the decision in one sentence | a reason a colleague could check | required reason, shown back in the file review |
It does not teach accounting standards, and it cannot protect people who raise issues. Whether escalation is safe is a governance question for the organisation (see the case page).
Issue 1 + response 2/1/0 per memo; 12 maximum; pass = 9 or more with no signed trap.
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