<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Peak Sierra]]></title><description><![CDATA[Peak Sierra]]></description><link>https://www.peaksierraco.com/blog</link><generator>RSS for Node</generator><lastBuildDate>Thu, 21 May 2026 15:38:03 GMT</lastBuildDate><atom:link href="https://www.peaksierraco.com/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[The Activity-Progress Gap]]></title><description><![CDATA[Internal Controls Are Not Decoration Too often, organizations mistake motion for progress. ▪️ Reports generated. ▪️ Checklists completed. ▪️ Meetings held. ▪️ Approvals routed. But activity alone does not move an objective forward. Progress is effective movement toward the objective. Everything else is just effort in motion. The same principle applies to internal controls. A control’s value is not measured by how often it operates, but by whether it can actually detect, prevent, or correct...]]></description><link>https://www.peaksierraco.com/post/the-activity-progress-gap</link><guid isPermaLink="false">6a0bb3d4e4e1fe1692b37314</guid><pubDate>Tue, 19 May 2026 00:55:21 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/db4017_7d495e5cf4e84ba4a7fa647208b2318a~mv2.jpg/v1/fit/w_844,h_382,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Michael G. Bradshaw</dc:creator></item></channel></rss>