Evidence request log

An evidence request log is a dated register of missing support and the work needed to obtain it. Each request names the exact document, data population, contract term, approval, rate source, calculation, or specialist conclusion required. It also records the owner, requested format, due date, response, affected issue, and consequence if the item remains missing.

Write requests so the owner can act. “Send lease support” is too broad. “Send the signed December 18 amendment and acceptance record for lease L-104” identifies the evidence and transaction. Link that request to the classification, measurement, cash-flow, maturity-table, and release assertions it can change.

Record partial, negative, and late responses. A statement that no document was found is evidence about the search performed; silence is not evidence that the fact does not exist. Preserve the original request when a revised document arrives, and place the new file in the intake change log.

The log manages follow-up. It does not prove completeness or decide the accounting. Close a request only when the response satisfies the stated need or when an authorized reviewer accepts a documented release consequence. Otherwise, carry the item into the unresolved fact reserve.