Part III · Chapter 6 · The Window · lesson 7
Count backwards from the date, including the part nobody counts
14 min
Builds on Work backwards from the date they asked for
Part III · Chapter 6 · The Window · lesson 7
14 min
Builds on Work backwards from the date they asked for
A buyer wants the report by the 31st of December next year. Fifteen months from today. A twelve-month period. There is no version of this that is tight.
Count it anyway, backwards, and include the two stretches that are not the period. One of them belongs to the reviewer and one of them belongs to whoever has not finished the controls, and neither of them appears on the plan with the deadline on it.
Predict
Four legs, counted backwards from the report date.
The report itself and the testing behind it: weeks after the period closes during which the reviewer draws samples, asks questions and writes. Nothing you do shortens it much.
The period: the months the opinion is about. The only one of the four that anybody discusses.
The work before the period opens: remediation, and standing controls up. It cannot happen during the period, because a control being built is not a control operating.
And the gap between all of that and today, which is the only one that is yours to spend. When it is negative, the date is not reachable with that period length, whatever the state of anything else.
Window countdown
Hypothetical model, not a forecast
Works backwards from a target report date to the day the observation window must already have opened, and the day work must have started for it to open on time. It answers when you must start, and it will never answer whether you are ready — no arrangement of dates can tell you that.
It assumes
It ignores
The deadline and the twelve-month period are the buyer's, so the only things you can move are the two legs. Take weeks out of fieldwork and preparation until the start date is no longer behind you — and stop at the smallest total that does it, so you can see how few weeks were the difference.
Weeks between the window closing and the report being issued.
Weeks of work that must land before the window starts, not during it.
| Window length, calendar months | Until work must begin | Start date to report date |
|---|---|---|
| 1 | 326 | 129 |
| 2 | 296 | 159 |
| 3 | 265 | 190 |
| 6 | 173 | 282 |
| 9 | 84 | 371 |
| 12 | -8 | 463 |
Not there yet — keep moving the controls.
Two weeks. Fourteen weeks of legs becomes twelve, and a date eight days gone becomes a date six days away.
That is worth staring at. The thing that broke a fifteen-month plan was not the twelve-month period and not the deadline. It was two weeks in a stretch of time that appeared on nobody's schedule, and the fix was to find two weeks in the same place.
Look at the whole lead time: four hundred and sixty-three days from the start date to the report date, of which three hundred and sixty-five are the period. Ninety-eight days — fourteen weeks — are the two legs. Just over a fifth of the total, and the fifth that nobody is tracking.
Check
Everything above treats the fieldwork leg as a number you negotiate. For a large part of the year, it is a queue position.
Most organisations end their period at a quarter or a year end, which means most reviewers have most of their fieldwork arriving in the same few weeks. A six-week leg in March is a six-week leg. The same six weeks starting in the first week of January is the figure a firm quotes while the same firm is holding thirty other engagements that all closed on the 31st of December.
Two consequences, and the second one is the useful one.
The first is that the leg you should plan with depends on when your period closes, and nothing in the arithmetic knows that. The model will happily compute a six-week fieldwork leg across January.
The second is that closing a period somewhere unfashionable is a lever almost nobody uses. A period ending on the 31st of May has the same length, the same cost and the same content as one ending on the 31st of December, and the queue in front of it is shorter. If the report date is what is binding, moving both ends of the period a few months is free in every respect except that it does not match the financial year — which is a preference, not a requirement.
It is the most common way these plans go wrong and it is not carelessness. It is a reasonable-sounding sentence: we will stand the controls up in the first month and the period will cover the rest.
What makes it fail is that the opinion is about the whole period. A control that did not exist in month one did not operate in month one, and a reader looking at the period sees a control with eleven instances where twelve were due, or a policy whose approval date sits after the period opened.
The second version of the same error is subtler: the control existed on day one but the evidence did not, because the thing that records it was configured in week three. Nothing failed, and the first three weeks of the period cannot be shown. Both of these are why the preparatory work belongs before the period and why that leg is the one people discover in the final month.