Spreadsheet governance is a deal issue, not a hygiene footnote

Critical KPIs still live in workbooks; ignoring them creates retrades that everyone claims no one could have predicted. We sample KPIs from board packs back to their workbooks, then to source systems where feasible. The goal is not perfect automation—it is to know where manual bridges live and who owns them.

When governance is weak, we document version drift and access sprawl without moralizing. The output is a practical list: retire, automate, or accept with eyes open. That framing helps CFOs and CIOs align before lawyers draft language.

Limitations matter. Sampling may miss rare adjustments; we disclose coverage and recommend follow-on work where materiality warrants it.