• Systematic forecast error as a result of flawed or non-existent sales and operations planning
• Inventory control accuracy
• Inadequate or unsound scheduling methods that are likely to give rise to inaccurate commitments to customers.
• Accounting and financial control failures ranging from credit control to not securing the capital
necessary to continue to fund the company resulting in missing payments to suppliers or employees.
• Information technology control failures due to incorrect algorithms or parameters or
processing capacity which impedes the ability of the company to operate (this is distinct from
hardware failures which we would classify as a process failure in execution and for which
operational contingency will be appropriate). Information quality, workflow design and security, can
significantly impact a company’s operations.
• Failure to comply with the regulatory environment leading to external actions to impose fines or
closure.