CFOs do not need to read DAX. They can still withhold trust until these five artefacts exist for every board dataset.
Non-negotiables
- Written measure definitions for each board KPI (grain, inclusions, owner) linked from the workspace or SharePoint.
- Reconciliation to GL or management close for the last two periods — with signed variance log.
- Documented FX and constant-currency rules (rate type, rate date column).
- Named steward + refresh failure alert path (Teams/email).
- Board pack published from a certified workspace — not a personal My Workspace PBIX.
What to ask in the review meeting
Show refresh history for month-end: any Status = Failed rows? Which On-premises Data Gateway and service account? Is the Date table Mark as date table with fiscal columns if you report fiscal YTD via DATESYTD? Spot-check one board measure in Desktop for CALCULATE filters that quietly exclude intercompany. If answers are verbal only, defer certification.
Commercial SLAs (response minutes) belong in the operations schedule after owners sign — do not invent them in the deck.