[Verse 1]
Sarah in accounting noticed something strange today
Invoice paid in March but money came in May
Payment timing differs from the cash receipt date
This mismatch could mean fraud we need to investigate
When periods don't align between the payment and the cash
Someone might be hiding something in the financial dash
Flag these transactions, mark them with a star
Timing inconsistencies show us where the problems are
[Chorus]
Check the aging, spot the lapping
Period shifting, balances mapping
Flag the timing, flag the drops
When AR suddenly stops
Days outstanding falling fast
That improvement might not last
Aging buckets tell the tale
When the controls start to fail
[Verse 2]
Customer balance hits zero overnight
Then weeks later shows up with numbers that aren't right
Balance disappears then reappears again
This could be lapping, so let's investigate when
Mary's account went from high to zero clean
Then popped back up like nothing's been seen
This vanishing act is a warning sign
Someone's moving money down the line
[Chorus]
Check the aging, spot the lapping
Period shifting, balances mapping
Flag the timing, flag the drops
When AR suddenly stops
Days outstanding falling fast
That improvement might not last
Aging buckets tell the tale
When the controls start to fail
[Bridge]
Trend the days outstanding by each customer name
When performance improves too quick, that's the game
Sudden drops in aging days should raise a flag
Someone might be using payments like a bag
Moving cash from A to B to make things look clean
But the aging report will show what's really been seen
[Verse 3]
Build alerts for period mismatches in your code
Flag those balance swings along the audit road
Monitor the trends in days outstanding too
These three controls will see the fraud scheme through
Thirty sixty ninety day buckets in a row
When they shift too fast, that's how we'll know
Lapping schemes unravel when we watch the time
Detection through aging stops financial crime
[Chorus]
Check the aging, spot the lapping
Period shifting, balances mapping
Flag the timing, flag the drops
When AR suddenly stops
Days outstanding falling fast
That improvement might not last
Aging buckets tell the tale
When the controls start to fail
[Outro]
Three red flags to always see
Period shifts and balance spree
Trending days that fall too quick
Aging analysis does the trick