The report standard
A chart is not a picture of the sea.It is a record you can be held to.
A PERISCOPE report is written to be challenged. Every material statement carries a reference that resolves to a finding, a calculation version and the preserved evidence behind it.
Structure
Nine sections, in this order, every time.
1. Executive exposure brief
The position in plain language: what was examined, what was found, what it is worth, and what is recoverable.
2. Scope and limitations
The period, the systems, the populations included and excluded, and what the work did not test.
3. Anomaly findings ledger
Every substantiated finding with its classification, population, period and custody reference.
4. Calculation basis
Inputs, calculation version, population definition and the duplicate exposure check applied across findings.
5. Financial exposure analysis
Confirmed, probable and potential exposure stated separately and never combined into one headline.
6. Control failure map
Why each finding was possible, expressed as a control that did not exist, did not run, or could not run.
7. Recovery and remediation plan
What is recoverable under rights already held, and what has to change so it does not recur.
8. Chain of custody appendix
Evidence register, integrity values, custody events, exceptions and custody completeness.
9. Certification
Named analyst, independent reviewer, legal reviewer where applicable, and the date each signed.
Synthetic sample - illustrative only
Section 9 · Findings
9.1 Compensation paid on terminated relationships
During the reporting period, compensation was paid on subscriber relationships that had terminated in the provisioning record. The population is specific and countable, and no reactivation, transfer, plan migration or reporting delay in the records accounts for it.PF-F-0001
Confirmed exposure attributable to this finding is stated in Section 5 and is reproducible from the inputs and calculation version recorded there.PF-CALC-0001 v1.3
Synthetic sample constructed for illustration. It contains no client data and no analytical method.
Pre publication gates
What has to be true before a report is released.
- Every finding has a named analyst and an independent reviewer.
- Every figure resolves to a calculation version with stated inputs.
- The duplicate exposure check has run across all findings.
- Every material statement carries a resolvable custody reference.
- Custody exceptions are cleared or disclosed in the appendix.
- Legal review is complete where the matter requires it.
Clients receive findings, evidence packages and reports. There is no platform to access, administer or maintain, and our analytical methods are never exposed to third parties.