Library / Corporate Governance Principles Framework
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CGOV.13:9 - Consequences

The governing participants can direct attention to exceptions that require their response while preserving ordinary management. A corrected comparison can change action without commissioning a new audit or redesigning the organization.

The method makes uncertainty and responsibility more visible. A response can still be wrong because observations are poor, alternatives are misunderstood or the relevant power is unavailable. Keep those limits with the decision that relies on the account.