Exception ownership maps that outlast rotations
Queues collapse when ownership lives in someone’s head. A durable map lists primary owners, backups, and the states an item may occupy — including when it may reopen after a false close.
States before SLAs
Define New, Investigating, Waiting on data, Ready for sign-off, and Closed with rationale. Only then attach time expectations. SLAs without states produce gaming.
Rotation packets
When a reviewer leaves, export open items with last notes and next actions. The financial auditing app should make that packet boringly easy; your governance rules should require it.