A differentiation in the amount of inventory that a company has on hand and the amount that it has on the books can lead to signs of errors in recording or dishonest employees. Both have potentially ...

When a project is running exactly as predicted, there is no time variance to worry about. When events are happening ahead of schedule or behind schedule, you have a variance, which could pose ...

Many finance teams treat variance analysis as a box-checking exercise: Set a threshold, flag the swing, move on. That’s why so many controllers spend days chasing noise while risks slip through. It’s ...