Can a close be made faster without weakening controls?

Detailed Explanation

Yes, provided the speed comes from removing waiting rather than removing review. Most of a slow close is idle time: tasks blocked on data, on approvals, or on a person who is doing something else. Shared calendars, readiness checkpoints and clear ownership across finance, operations and IT attack that directly and touch no control. Where speed does come at the cost of a control — dropping a reconciliation, skipping a review — it is a risk decision that belongs to whoever owns the control, documented as such. Speed should never quietly buy itself with assurance.