The Unseen Denominator: Why Growth Frameworks Overlook Control Capacity and Risk

This article highlights a critical blind spot in business expansion frameworks: the failure to account for the 'control denominator' – the capacity of internal controls and compliance functions to scale with rapid growth. For internal audit and assurance professionals, this is a crucial insight, as it explains why control failures often emerge years after aggressive expansion, not due to negligence, but due to a structural flaw in how growth is evaluated and approved. Understanding this systemic oversight allows auditors to proactively identify and address the inherent risks in growth-driven strategies that prioritize revenue over robust governance.