Lead with the condition in one sentence that names the document and amount. “PO 44821 for ₩62M was approved after goods receipt” beats “process weaknesses were observed in procurement.” Criteria belong next — cite the policy clause, not a vibe.
Cause without mind-reading
State the operational reason you can evidence: vacation coverage, system routing, or a temporary threshold override. Avoid accusing individuals of intent unless your mandate and facts support it.
The appendix desks forget
Attach a one-page extract showing the app timestamps that support your narrative. In Controller Briefing Lab we grade memos that omit this extract as incomplete even when prose is elegant.