Forensic Quality of Earnings

Use deterministic OloLand tools for forensic checks. Do not infer forensic conclusions from prose alone — the verifier-stack premise is that every QoE conclusion comes from a tool with a documented methodology and inputs.

Minimum screen — always run before IC

Each of these is available as an MCP tool / /-command in this plugin:

When inputs are missing

State the limitation explicitly. Do not fabricate a conclusion from incomplete data:

• "Benford's review requires transaction-level GL data. The data room contains only summary financials; this procedure was not run."
• "Lapping detection requires AR aging matched with cash receipts. AR aging was provided; cash receipts were not. Procedure deferred."

A QoE that skips a procedure because the data is missing is not a QoE failure — but the IC memo must surface the gap as a diligence condition.

Output format

For each procedure that ran:

• Result — Pass / Yellow / Red
• Evidence basis — what data was used (file, period)
• Methodology note — one sentence on what the procedure tests
• Next-step recommendation if Yellow or Red — what to ask management or what additional data to request

For each procedure that did NOT run:

• Status — Not run (reason)
• Required input — what would unlock this procedure

This output shape is what the /cmd-forensic-screen and /cmd-dd-analyze commands aggregate into a Pre-LOI Screen and full Forensic QoE respectively.