# Risk Register

| Risk | Control |
|---|---|
| Incorrect VAT treatment | Configurable tax codes, evidence flags, accountant approval, VAT exception report |
| Unbalanced or duplicate postings | Decimal arithmetic, database transactions, unique source linkage, integrity command |
| Same party silently netted | Explicit customer/vendor journal dimensions and approved contra only |
| Backdated changes | Period locks, immutable posted documents, reversals |
| Branch data leakage | Policies plus branch query scopes and permission tests in milestone 0.2 |
| E-invoice legal/schema change | Provider-neutral adapter and configurable effective dates |
| Credential exposure | Encrypted settings, no secrets in source, private logs |
| Partial deployment | Health checks, migrations, queue/scheduler monitoring and release checklist |
| False production readiness | Milestone status in README; incomplete modules cannot be marked complete |
