{
  "abstract": "Takeaway Detail A control exception is actionable only if its threshold was pre-registered with an error-cost ratio and a 5% false-negative budget before testin\n\nIndependent technical note mirroring the canonical version: https://financialauditexpert.com/blog/internal-controls-decision-guide-five-step-framework-to-act-at-95-detection.php",
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      "name": "Hunter Gibson"
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  "title": "Internal Controls Decision Guide: Five-Step Framework to Act at 95% Detection",
  "title_text": "Internal Controls Decision Guide: Five-Step Framework to Act at 95% Detection",
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