1. Breaks with no owner. Unmatched items older than 30 days, with nobody assigned, are the first thing an auditor samples. Good looks like every exception routed to a named person with a deadline.
2. Rules in a spreadsheet. If matching logic lives in one analyst’s workbook, it cannot be reviewed, versioned or tested. Good looks like rules held in the system, with change approval.
3. Disputes tracked from memory. Card-scheme and network deadlines are unforgiving. Good looks like dispute cases with timers and escalation.
4. No evidence trail. An auditor wants to see how an exception was investigated and why it was closed. Good looks like evidence attached to the item, with user and timestamp.
5. Month-end on overtime. If close depends on people working late, the process is fragile. Good looks like daily automated matching, so month-end is a review.
Recondora was built to make each of these the default.