From: Kemi Oyedepo, Financial Controller

The audit report computes exposure as: sum every shipment's cod_amount where the amount is greater than zero. Before I defend or retract that number, audit the field itself.

1. How many shipments carry a COD amount greater than zero while their payment method is NOT cod? Count them and sum their phantom amounts in naira. 2. When were they created - is this ongoing or historical? Monthly pattern. 3. Are they concentrated anywhere - by destination hub - or spread evenly? Ibrahim will ask.

payment_method is an enum: cast it with ::text if you need string functions, or compare against 'cod' directly.