Count Team Independence and Separation of Duties
Governs who may serve on count teams and how counting, recording, and verifying roles are kept structurally separate from the departments whose revenue is counted.
Why This Matters
The count is only credible if the people counting have no stake in the number and no ability to both handle and record it. Independence is structural, not situational — it cannot depend on who happened to be available or how trustworthy someone seems. Every staffing shortcut here is a control the property no longer has.
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