Christian Ekeigwe
In boardrooms, audit committees, regulatory agencies, and C‑suites across the economies around the world, we speak of numbers as if they were self‑authenticating. We treat them as the neutral carriers of truth, the bedrock of decision‑making. Yet the more closely we examine the life of numbers, the more we discover a profound and unremarked blind spot: numbers are insidiously vulnerable, being borne of their provenance long before they appear in a spreadsheet, an audit file, or a quarterly report.
I call these upstream vulnerabilities provenance numerical errabilities—the distortions, pressures, shortcuts, and cognitive drifts that shape numbers before counting or auditing even begins. They are the quiet, pre‑numerical conditions under which numbers are conceived, framed, approximated, and prematurely fixed and produced. These errabilities remain almost entirely absent from our professional vocabulary – I have spent over four decades in accounting and only recently discovered the presence and significance of the errabilities at the provenance of numbers. But the profession lacked vocabulary for it.
In a recent survey I conducted among accountants, auditors, CFOs, directors, audit committee members, and regulators, one finding stood out with startling clarity: provenance errabilities are almost universally unknown. Even among seasoned professionals worldwide and in professional and regulatory bodies, the idea that numerical risk originates before measurement, not merely during or after it, is not the common sense that it ought to be. It is, therefore, a blindspot.
This ignorance is not benign. It is dangerous.
The Blind Spot Where Numerical Risk Accretes
Provenance errabilities are the blind spots where numerical risk arises, accretes, and quietly propagates. They form the grand substrate for errors. They are the subtle pressures that push individuals toward the quickest coherent number rather than the most trustworthy one. They are the cognitive shortcuts that convert uncertainty into premature certainty. They are the organisational habits that reward speed over reflection, coherence over truth, and closure over accuracy.
When these errabilities accumulate, they do not remain small. They crystallize. And when they crystallise, they can trigger events that shock markets, topple companies, and destabilise economies. We have seen this pattern repeatedly.
Corporate Failures as Crystallised Provenance Errabilities
Look closely at the companies that collapsed in recent decades—Barings, Wirecard, Enron, Carillion, and others. Their failures were not merely failures of reporting or auditing. They were failures from insidious numerical errabilities at the provenance. Long before the catastrophic numbers appeared in public, small distortions had been accumulating upstream: optimistic assumptions left unchallenged, pressures to meet targets, premature closure on valuations, and the quiet normalization of numerical shortcuts.
By the time auditors arrived, the numbers were already damaged. The errabilities had already hardened. The collapse was already seeded.
A New Literacy for New Risk Landscape
If we are to prevent the next generation of corporate failures, we must expand our conception of numerical risk. It is no longer enough to focus on controls, compliance, and post‑hoc verification. We must cultivate provenance numerical errability literacy—a disciplined awareness of how numbers are shaped by human behavior, organizational pressures, and epistemic conditions before they are ever recorded.
Every employee who touches numbers—analysts, accountants, auditors, managers, executives—must be trained to recognize the early signs of provenance distortion. And the C‑suite must lead the way. Provenance literacy is not merely a technical skill. It is a governance capability.
Literacy in provenance numerical errabilities strengthens epistemic vigilance, sharpening an organization’s ability to recognize the faint signals of upstream distortion before they harden into downstream risk.
Call to Regulators
Regulators, too, must widen their aperture. Today’s regulatory frameworks focus heavily on controls, documentation, and compliance. These are necessary, but they are insufficient. Regulators should begin assessing the degree of provenance literacy within the organizations they oversee. They should ask: Do employees understand how numbers are shaped before they are counted? Are managers trained to detect early‑stage numerical distortions? Does the organization recognize provenance errabilities as a source of risk? Have risk assessments and audit procedures been improved to scope provenance errabilities?
If the answer is no, then the organization is exposed—whether it realizes it or not.
Needed Illumination
In my new monograph book, Provenance Numerical Errabilities: Why Numbers Are Vulnerable Before We Even Begin to Count, I argue that we must rethink how numerical trust is formed. The monograph reframes the epistemology of numbers by showing that numerical vulnerability originates long before counting or auditing begins. It reveals the upstream fragilities that quietly shape the numbers we rely on and explains how small, unnoticed distortions can accrete into systemic dangers.
For those seeking a deeper understanding of this emerging domain, I strongly recommend reading Provenance Numerical Errabilities: Why Numbers Are Vulnerable Before We Even Begin to Count. Provenance errabilities are real, consequential, and already implicated in financial crises and corporate collapses.
We live in an age where numbers drive decisions of staggering consequence. Yet we have not equipped ourselves to understand the fragilities embedded in their provenance. Provenance numerical errabilities are quietly shaping the next generation of risks.
It is time we brought them into the light.
§ Ekeigwe is a Fellow of the Institute of Chartered Accountants of Nigeria, a Certified Public Accountant of Massachusetts, and a Certified Information Systems Auditor (CISA). He is a Visionary at the Audit Is Trustworthy Worldwide Advocacy, where his work reframes the epistemology of numbers and promotes literacy in provenance numerical errabilities. He is the author of the book Provenance Numerical Errabilities: Why Numbers Are Vulnerable Before We Even Begin to Count, published by Audit Is Trustworthy
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