Ask a question. Get a control that runs every day. And remembers every decision.

  • Do any vendor names look nearly identical?
  • Which payments have no bill?
  • Where is spend concentrated in one vendor?
  • Which bills are more than 30 days past due?
  • Which bills are in a different currency from their entity?
  • Which amounts are suspiciously round?
  • Do card transactions reconcile to the GL within $1?
  • Are we paying any vendor twice?
Book a Demo See how it Works
GartnerSample Vendor for Context Graphs, 2026

A context graph maps your finance operations: bills, vendors, payments, and their connections across your apps, plus your team's insights.

Kognitos builds this with Cartographer. Ask in English; it creates a consistent monitor. Every finding shows evidence, decisions are tracked with who and why, and you can view past data.

What is a context graph?

A context graph is a connected map of your business records, such as bills, vendors and payments, together with the decisions people made about them and why. Kognitos builds one from the apps you already use, so a plain-English question becomes a control that runs every day and remembers every decision.

What is continuous controls monitoring?

Continuous controls monitoring tests every transaction against a control, every day, instead of testing a sample once a quarter. With Kognitos, you ask a question in plain English, such as "Are we paying any vendor twice?", and the answer becomes a monitor that runs daily, shows its evidence, and keeps every decision on record.

Reads the apps you already run on and more

SnowflakeOutlookWorkdayDynamics 365
NetSuiteRampOracleSAPSalesforce

Never writes to your systems

Your answers are in five systems. Your reasoning is in people's heads.

The bill is in the AP tool, the payment in the bank or card platform, the vendor master and GL in the ERP. Checking whether a vendor was paid twice means exports and spreadsheets, so controls get tested on a sample once a quarter, after the money has gone.

The reasoning disappears

When someone decides a flagged payment is fine, the reason lives in an email or in their head, and it leaves when they do.

AI assistants guess

They guess what "open bill" means in your systems, and they can't show their work to an auditor.

Modeling takes months

Platforms first ask you to move data into their warehouse, then spend months modeling it with specialists.

What changes

Controls that run every day.
Reasoning that stays.

Minutes, not months

A working context graph and monitor from one question, without a data warehouse or a modeling project.

Every transaction, every day

Controls test the whole population continuously, not a sample once a quarter.

Reasoning that stays

Every decision is kept with who made it, why, and what the data said that day, even after they move on.

Nothing to move

It reads the apps you already run and never writes back to them.

One question, from ask to audit trail.

The ontology builds itself.
The checks run themselves.
The decisions stay on record.

AP and vendors · new questionRamp · Rillet · SAP
Are we paying any vendor twice?
Which bills are more than 30 days past due?Which payments have no bill?Do any vendor names look nearly identical?Do card transactions reconcile to the GL within $1?

Built for finance teams that can't afford to get it wrong.

Trust & security
Trust policy for Duplicate bills

What this monitor counts when it runs.

Source dataAdded by peopleInferred by AI, ≥ 90%
Read-only to your systems
  • SOC Type II
  • HIPAA
  • GDPR
  • ISO 27001

Deterministic, not a guess

Monitors run as plain-English checks with zero model calls. A record it can't decide is unknown, never a match.

Bitemporal by design

See what the data said on any past date, and what you knew when you decided.

Versioned and tested

The ontology and the data are versioned. Change a draft, test it, and only the published version runs.

Always current

Incremental updates from your sources, with no pipelines and no full reloads.

The context graph at a glance

Are we paying the same supplier invoice twice?

Duplicate supplier invoice · AP

Has any payment gone out for an unapproved bill or to unverified bank details?

Payment bypasses approval · AP

Is any customer cash still unapplied past the SLA?

Unapplied customer cash · AR

Have we recognized revenue before the obligation was fulfilled?

Premature revenue recognition · Close

Monitors

133 ready-made monitors across 62 processes in 14 areas. Each is a question your team would ask, with a plain-English check behind it. Copy a pack, map it to your systems, test, publish.

A context graph of vendors, a bill, a payment and a purchase order Two vendor records are merged by a person as one company. Cartographer proposes that a payment settles a bill, pending a person's approval. same company billed by references settles · 92% VendorAcme IndustrialSAP VendorAcme Industrial SupplyRamp BillINV-20931$48,212.50 · Rillet PaymentPMT-88213Ramp Purchase order4500017734SAP
From your systemsAdded by a personProposed by Cartographer

Knowledge layer

A payment settles a bill but nothing links them. Two vendor records are one company. Cartographer proposes the missing links with evidence and a confidence score, people accept or reject them, and every fact keeps who added it and why. Your source systems stay untouched.

MCP · Claudecaller: claude@acme-finance
// Read a finding and its decision trace
graph.get_finding("PMT-88213", as_of="2026-03-14")

// Teach it something the systems don't record
knowledge.add_link({
  from: "payment:PMT-88213",
  to:   "bill:INV-20931",
  kind: "settles",
})
→ recorded as inferred · pending a person's review

AI employees & agents

Every Kognitos AI employee runs on a context graph: it reads the business context its English-as-Code SOPs need and proposes what it learns. Claude, Copilot Studio and your own agents use the same graph over MCP and REST, with the caller's permissions. Evaluating agents for finance? Start with AI agents for finance: what to evaluate before you buy, then the AI in finance guide, the finance AI tools by category map, and governed autonomy in finance. New to the term? Read what a context graph is and how it differs from a knowledge graph.

Meet the AI Employees

Build it once. Share it with every client.

Export a finished graph and its monitors as a sealed package. Accounting firms and partners can roll out the same controls to each client, on that client's own apps.

Included
  • The graph's layout
  • Its questions and monitors
Never included
  • Connections, passwords or data
  • Findings and decisions
Built-in safety
  • Anything that could identify you is flagged before export
  • Edited packages are rejected; imports arrive as drafts

What controllers and auditors ask us

What is a context graph?

A connected map of your business records, such as bills, vendors and payments, together with the decisions people made about them and why. Kognitos builds one from the apps you already use, so a plain-English question becomes a control that runs every day.

Is this continuous controls monitoring?

Yes. Each monitor tests every record on a schedule, such as daily, instead of a sample once a quarter. Every finding shows its evidence, and every decision keeps who made it, why and what the data said that day: the evidence internal audit and SOX testing ask for. See SOX evidence collection and review.

Do I need a data warehouse or a data engineering team?

No. Cartographer reads your connected apps directly through Kognitos integrations. Nothing is copied into a warehouse and no pipelines are built.

Can I trust the answers?

The numbers come from deterministic checks, not the AI's prose. Each check runs the same way every time, a record it can't decide is unknown, and stale or incomplete data records nothing rather than a false all-clear.

Can it detect duplicate invoices before they're paid?

The Duplicate bills monitor flags any bill paid more than once, matching by vendor and normalized invoice number across your AP system and payments. To stop a duplicate before payment, the AP Specialist AI employee screens each invoice and blocks, holds or releases it.

What are the ontology and a bitemporal graph?

The ontology is the model the graph is built on: business objects like bills, vendors and payments, and how they relate. Cartographer builds it, your team reviews it, and every change is versioned. Bitemporal means every fact keeps two timelines, when it was true and when it was recorded, so you can see what the data said on any past date.

Who can change a graph or a monitor?

Cartographer and your team edit a draft; Cartographer can't publish. A graph and its questions publish together as one numbered version, and every published version is kept.

Where is my data stored?

In your Kognitos workspace, under the same controls as the rest of Kognitos (SOC 2 Type II, ISO 27001). Kognitos never writes to your source systems.

Ask your first question.

Connect the apps you already run on, ask in plain English, and have a monitor running before the meeting ends.

Book a demoStart for Free

133 monitors, ready to start from

Each runs as a deterministic check, not an AI guess: the neurosymbolic design Kognitos is built on.

Did any supplier's bank details change without verification and independent approval?

The check: Active supplier bank details changed without verification and independent approval.

Unverified supplier bank change · Procure-to-Pay / AP

Are any active suppliers set up twice, with the same tax ID or bank account?

The check: Active suppliers share normalized tax ID or bank fingerprint; exclude approved shared-service arrangements.

Duplicate supplier identity · Procure-to-Pay / AP

Do any active suppliers have expired tax documents or unresolved screening?

The check: Active supplier tax documentation expired or screening remains unresolved.

Expired onboarding evidence · Procure-to-Pay / AP

Are any purchase orders above their approved amount or approval limit?

The check: PO total exceeds approved amount or linked approval limit in the same currency.

PO exceeds authorization · Procure-to-Pay / AP

Did we receive goods with no PO line, against a closed PO, or beyond the quantity ordered?

The check: Receipt has no PO line, references a closed PO, or exceeds ordered quantity after accepted returns.

Receipt without open PO · Procure-to-Pay / AP

Are we paying the same supplier invoice twice?

The check: Multiple bills share supplier, normalized invoice number, currency and amount; exclude canceled bills and legitimate installments.

Duplicate supplier invoice · Procure-to-Pay / AP

Are any invoices missing key details, or captured with low confidence?

The check: Required identity/date/currency/amount is missing or extraction confidence is below customer threshold.

Incomplete invoice capture · Procure-to-Pay / AP

Are any invoice lines coded to a missing or inactive account or dimension?

The check: Bill line points to missing or inactive account/dimension.

Invalid invoice coding · Procure-to-Pay / AP

Are any invoices missing a tax code, or taxed differently than the jurisdiction expects?

The check: Invoice tax code is absent or determined tax differs from expected jurisdiction treatment.

Tax code inconsistency · Procure-to-Pay / AP

Are suppliers invoicing above the ordered price, beyond tolerance?

The check: Invoice line unit price differs from ordered price beyond approved tolerance after unit-of-measure and currency normalization.

Invoice price mismatch · Procure-to-Pay / AP

Are we being invoiced for more than we've received on a PO line?

The check: Cumulative invoiced quantity exceeds cumulative accepted net receipts for the PO line; account for reversals.

Invoice exceeds accepted receipt · Procure-to-Pay / AP

Does any supplier statement disagree with our AP balance?

The check: Supplier statement closing balance differs from AP balance at the same cutoff and currency.

Supplier statement discrepancy · Procure-to-Pay / AP

Have we paid a bill twice, or paid more than it was for?

The check: Successful applications exceed bill amount, or payment reference repeats for the same payee, date, currency and amount.

Duplicate or excess payment · Procure-to-Pay / AP

Has any payment gone out for an unapproved bill or to unverified bank details?

The check: Released payment covers an unapproved bill or uses unverified bank details.

Payment bypasses approval · Procure-to-Pay / AP

Are any bills unpaid past their due date?

The check: Bill remains unpaid past due, excluding approved holds.

Missed payment due date · Procure-to-Pay / AP

Has any expense been reimbursed twice, or reimbursed and also paid by card?

The check: Same employee, date, amount and currency appears in multiple reimbursed expenses or both card settlement and reimbursement.

Duplicate reimbursement · Procure-to-Pay / AP

Are any expenses over their category limit or missing a required receipt?

The check: Expense exceeds effective category limit or requires a receipt that is missing.

Expense policy exception · Procure-to-Pay / AP

Are any card charges still without an expense after the grace period?

The check: A card transaction has no expense after the submission grace period.

Unreconciled card charge · Procure-to-Pay / AP

Does open AP agree with the AP control account?

The check: Open AP bill value differs from AP control-account closing balance at common entity, cutoff and currency.

AP control mismatch · Procure-to-Pay / AP

Have we received goods that still haven't been invoiced, beyond the accrual window?

The check: Accepted receipt has no matching invoice beyond configured accrual window.

Uninvoiced receipts aging · Procure-to-Pay / AP

Is any customer over their credit limit, counting approved open orders?

The check: Customer exposure including approved open orders exceeds authorized credit limit.

Credit limit exceeded · Order-to-Cash / AR

Are any active customers unapproved, or overdue for a credit review?

The check: Active customer is unapproved or credit-review due date has passed.

Stale customer credit approval · Order-to-Cash / AR

Are any orders priced off contract beyond the allowed discount, without approval?

The check: Order amount differs from contract or price-list expectation beyond permitted discount and lacks approval.

Unauthorized order pricing · Order-to-Cash / AR

Are any approved orders still unfulfilled past the agreed SLA?

The check: Approved open order has no fulfillment after the agreed fulfillment SLA.

Stalled fulfillment handoff · Order-to-Cash / AR

Have we delivered anything we haven't billed?

The check: Fulfillment has no invoice after the billing grace period.

Delivered but unbilled · Order-to-Cash / AR

Has any active contract missed an expected invoice, or been billed the wrong amount?

The check: Active contract lacks an invoice for an expected billing interval or billed amount differs from approved expectation.

Recurring billing gap · Order-to-Cash / AR

Is any customer cash still unapplied past the SLA?

The check: Received payment has no application or an unallocated residual after the cash-application SLA.

Unapplied customer cash · Order-to-Cash / AR

Has any payment been applied for more than the invoice's open amount, or to the wrong customer or currency?

The check: Application exceeds invoice open amount or remittance customer/currency does not match invoice.

Incorrect cash application · Order-to-Cash / AR

Has any customer broken a promise to pay?

The check: Promise date has passed with paid amount below promised amount.

Broken promise to pay · Order-to-Cash / AR

Are any disputes open past their due date, or overdue receivables without a collection action?

The check: Dispute due date has passed while status remains open, or overdue receivable has no assigned collection action.

Overdue unresolved dispute · Order-to-Cash / AR

Do open customer invoices agree with the AR control account?

The check: Open customer invoices differ from AR control balance at common entity, cutoff and currency.

AR control mismatch · Order-to-Cash / AR

Does our bad-debt allowance differ materially from what aging and risk suggest?

The check: Recorded allowance differs from independently calculated aging/risk expectation beyond materiality.

Allowance policy variance · Order-to-Cash / AR

Has any bank account fallen below its approved minimum balance?

The check: Available balance falls below approved minimum in account currency after known value-date items.

Minimum liquidity breach · Treasury & Cash Management

Do bank balances disagree with the ledger, or are unresolved bank transactions aging?

The check: Bank balance differs from ledger balance after identified outstanding items; unresolved bank transactions exceed aging SLA.

Bank ledger reconciliation gap · Treasury & Cash Management

Where did actual cash flow miss the forecast beyond our thresholds?

The check: Actual cash flow differs from frozen forecast by absolute and percentage thresholds at category, currency and horizon.

Cash forecast miss · Treasury & Cash Management

Is cash projected to fall below our approved minimum?

The check: Forecast cumulative cash movements plus opening available balance fall below the approved minimum; align currencies and value dates.

Projected liquidity shortfall · Treasury & Cash Management

Is any bank charging fees above the contracted tariff?

The check: Charged fee differs from contracted tariff for account and period beyond tolerance.

Unexpected bank fee · Treasury & Cash Management

Is any active bank signatory unauthorized, expired, or no longer with the company?

The check: Active signatory is unauthorized, expired or no longer employed.

Unauthorized bank signatory · Treasury & Cash Management

Have any released payments not settled at the bank in time?

The check: Released payment has no bank settlement after the method-specific SLA.

Unsettled treasury payment · Treasury & Cash Management

Have any payments been released with unresolved screening or unverified beneficiary details?

The check: Released payment has unresolved screening or unverified beneficiary details; a flag is not a fraud conclusion.

Payment screening exception · Treasury & Cash Management

Are we breaching a debt covenant, or nearing a maturity with no action planned?

The check: Covenant actual violates the agreement-specific direction/threshold, or maturity falls in the warning window without action.

Covenant or maturity breach · Treasury & Cash Management

Does any interest charge differ from the recomputed schedule, or any counterparty exceed its concentration limit?

The check: Interest differs from independently recomputed schedule, or portfolio counterparty concentration exceeds the approved limit.

Interest or concentration exception · Treasury & Cash Management

Is any currency exposure above its approved limit?

The check: Absolute net currency exposure exceeds approved limit for the same horizon.

Unhedged exposure limit · Treasury & Cash Management

Is any hedge missing documentation or approval, or failing its effectiveness test?

The check: Designated hedge lacks documentation/approval or effectiveness fails the applicable policy test.

Hedge documentation or effectiveness gap · Treasury & Cash Management

Are any close tasks overdue, especially ones that block others?

The check: An incomplete task is past due; prioritize tasks that block dependent tasks.

Critical close task overdue · Period-End Close

Was any close task marked complete without evidence, or before the task it depends on?

The check: A completed close task has no evidence reference or was completed before its predecessor.

Unsupported completion · Period-End Close

Do allocations fail to add up to the approved cost pool, or rest on a zero basis?

The check: Allocated total differs from the approved cost pool beyond tolerance, or allocation basis is zero.

Allocation leakage · Period-End Close

Is any inventory carried above net realizable value without enough reserve?

The check: Carrying unit cost exceeds net realizable value without sufficient reserve under the configured policy.

Inventory valuation exception · Period-End Close

Have we recognized revenue before the obligation was fulfilled?

The check: Recognized amount is positive before the obligation is fulfilled; evaluate policy exceptions with evidence.

Premature revenue recognition · Period-End Close

Does any accrual differ from what we'd expect, or is any reversal overdue?

The check: Accrual differs from independently calculated expectation, or reversal due has passed without a reversal journal.

Accrual or reversal gap · Period-End Close

Does any depreciation entry differ from what policy says it should be?

The check: Depreciation event differs from policy-calculated expectation for asset and period.

Depreciation run variance · Period-End Close

Did any close valuation use an unapproved FX rate, or one outside the valuation window?

The check: A close valuation uses an unapproved rate or a rate outside the required valuation date window.

Unapproved close FX rate · Period-End Close

Which account balances moved more than materiality allows?

The check: Period-over-period movement for the same account, dimension and currency exceeds absolute and percentage materiality; route for explanation.

Unexplained balance movement · Period-End Close

Is any period past its close date but still unlocked?

The check: Period close due has passed but the period remains unlocked.

Close not finalized · Period-End Close

Has anything posted to an inactive account, or outside the account's effective dates?

The check: Posted lines reference an inactive account or fall outside its effective dates. Exclude approved historical adjustments.

Posting to inactive account · General Ledger Management

Does any active posting account lack an approved consolidation mapping?

The check: An active posting account has no approved consolidation mapping.

Unmapped reporting account · General Ledger Management

Are any journals out of balance beyond rounding?

The check: Absolute difference between total debit and total credit exceeds the currency rounding tolerance.

Unbalanced journal · General Ledger Management

Was any manual journal posted without an approver, or approved by the person who prepared it?

The check: A posted manual journal has no approver, or the approver equals the preparer without an approved exception.

Approval bypass · General Ledger Management

Did anything post into a locked period after it was locked?

The check: Posting date falls in a locked period and posting occurred after its lock time; review authorized reopening separately.

Locked-period posting · General Ledger Management

Does any subledger disagree with its GL control account beyond tolerance?

The check: Compare GL and subledger closing balances for the same account, entity, period and currency; flag difference beyond tolerance.

Subledger control difference · General Ledger Management

Has any suspense or clearing account carried a balance for too many periods?

The check: A suspense or clearing account retains a nonzero balance across more than the configured number of consecutive periods.

Suspense balance aging · General Ledger Management

Do any intercompany balances fail to net between counterparties?

The check: Match reciprocal entity pairs and partner reference; opposite-sign amounts fail to net within currency tolerance.

Counterparty imbalance · General Ledger Management

Are any intercompany settlements overdue?

The check: Settlement due has passed with unsettled value above tolerance.

Overdue intercompany settlement · General Ledger Management

Is any subsidiary's reporting submission missing or late?

The check: Required entity-period submission is missing or past due; expected entity scope comes from the reporting calendar.

Missing subsidiary submission · Financial Consolidation

Does any submitted trial balance fail its control totals?

The check: Submitted trial balance total differs from source control total beyond tolerance.

Submission control totals fail · Financial Consolidation

Is any required FX translation rate missing?

The check: Required entity currency pair, period and rate type has no approved FX rate in the valuation window.

Missing translation rate · Financial Consolidation

Does any translated balance or CTA differ from the recomputed amount?

The check: Translated balance or CTA adjustment differs from the independently recomputed policy amount.

Translation or CTA mismatch · Financial Consolidation

Are any intercompany eliminations incomplete, leaving a residual beyond tolerance?

The check: Net residual after elimination exceeds tolerance for entity pair and account.

Incomplete intercompany elimination · Financial Consolidation

Does any minority-interest or equity-method adjustment differ from what ownership implies, or lack approval?

The check: Minority-interest or equity-method adjustment differs from approved ownership-based expectation or lacks approval.

Ownership adjustment exception · Financial Consolidation

Does any reported line disagree with its source balance, or lack a mapping?

The check: Report line differs from mapped source balance beyond tolerance, or a required line has no mapping or tag.

Statement tie-out failure · Financial Reporting

Is any filing due soon still unapproved, incomplete or missing evidence?

The check: Filing due is inside the configured warning window and report is unapproved, incomplete or missing evidence.

Filing readiness exception · Financial Reporting

Does any management report figure disagree with its source?

The check: Reported value differs from source at the same reporting grain and version.

Management report inconsistency · Financial Reporting

Is any KPI stale, or off its expected value beyond the threshold?

The check: KPI source is stale or actual differs from approved expectation beyond its configured threshold.

Stale or unexplained KPI · Financial Reporting

Is any required disclosure data point, including nonfinancial metrics, missing a source?

The check: A required disclosure line has no mapped source, including nonfinancial metrics in the reporting scope.

Missing regulatory data point · Financial Reporting

Is any regulatory filing overdue, or filed without approved supporting evidence?

The check: Required filing is overdue or filed without approved supporting evidence.

Late or unsupported submission · Financial Reporting

Has any asset been capitalized without an approved authorization covering the amount?

The check: An asset has positive capitalized cost without a valid approved authorization covering the amount.

Unapproved capitalization · Fixed-Asset Accounting

Is any capitalized asset missing a tag, a service date or a useful life?

The check: Capitalized asset lacks a tag, service date or positive useful life.

Missing asset service details · Fixed-Asset Accounting

Are any completed projects still sitting in construction in progress?

The check: Project ready-for-use date has passed while linked assets remain in construction status.

CIP ready but not transferred · Fixed-Asset Accounting

Has any asset been depreciated beyond its cost, or to a negative carrying value?

The check: Accumulated depreciation exceeds depreciable cost or carrying value becomes negative outside an approved impairment adjustment.

Depreciation outside asset bounds · Fixed-Asset Accounting

Was any asset transferred without authorization, a destination or physical verification?

The check: Transfer event lacks authorization, destination or physical-verification evidence.

Unverified asset transfer · Fixed-Asset Accounting

Are any retired assets still being depreciated?

The check: A depreciation event occurs after an asset retirement event.

Disposal still depreciating · Fixed-Asset Accounting

Does any disposal gain or loss differ from proceeds less carrying value and costs?

The check: Recorded disposal result differs from proceeds less carrying value and disposal costs, supplied as independently calculated expectation.

Disposal gain or loss discrepancy · Fixed-Asset Accounting

Are any controls past due without being performed and evidenced?

The check: Control due date has passed without completed execution and retained evidence.

Control not performed · Internal Controls & Compliance

Does anyone hold conflicting access without an approved exception?

The check: Active conflicting grants coexist without a current approved exception.

Unmitigated segregation conflict · Internal Controls & Compliance

Is any control finding past its remediation date?

The check: Open control finding is past its remediation due date.

Remediation overdue · Internal Controls & Compliance

Are any audit requests overdue, or without an owner?

The check: Unfulfilled audit request is past due or has no assigned owner.

PBC request overdue · Internal Controls & Compliance

Was any audit evidence submitted for the wrong period, or is it missing?

The check: Evidence submitted for an audit request belongs to a different period or is missing.

Evidence period mismatch · Internal Controls & Compliance

Is any accounting policy overdue for review, or missing an owner and approval?

The check: Active policy review date has passed or lacks an owner and approval.

Policy review overdue · Internal Controls & Compliance

Was any transaction booked under a policy version that wasn't effective at the time?

The check: Transaction uses a policy version that was not effective on the event date and has no approved exception.

Superseded policy applied · Internal Controls & Compliance

Is any master data record active twice under the same code?

The check: More than one active master has the same business code within entity and dimension type.

Duplicate active master key · Master Data & Systems

Does any active account or dimension point to a parent that doesn't exist?

The check: An active account or dimension points to a nonexistent parent in the same scoped hierarchy.

Orphan hierarchy member · Master Data & Systems

Did any interface batch fail, reject rows, or miss its control totals?

The check: Batch is failed, has rejected rows, or received count/amount differs from expected control totals.

Incomplete or failed interface · Master Data & Systems

Does anyone hold privileged system access that is unapproved or expired?

The check: Active privileged grant is unapproved or past its approved validity.

Expired privileged access · Master Data & Systems

Does the tax provision differ materially from the separately calculated expectation?

The check: Current or deferred tax differs from a separately calculated jurisdiction-policy expectation beyond materiality.

Provision calculation variance · Tax Accounting

Is any uncertain tax position missing supporting evidence or a review conclusion?

The check: Tax position in review or uncertain status has no supporting evidence or responsible review conclusion.

Unsupported uncertain tax position · Tax Accounting

Is any transaction taxed differently from what the jurisdiction and exemption rules expect?

The check: Actual tax differs from expected tax under effective jurisdiction and exemption rules.

Transaction tax variance · Tax Accounting

Does indirect tax by jurisdiction disagree with the tax control account?

The check: Aggregate transaction tax by jurisdiction and period differs from the tax control-account position beyond tolerance.

Indirect tax control balance gap · Tax Accounting

Is any tax jurisdiction and period missing its supporting extract?

The check: Expected tax jurisdiction-period coverage has no supporting extract evidence.

Incomplete return extract · Tax Accounting

Is any tax position still unreconciled ahead of the filing deadline?

The check: Tax position differs from approved expectation and remains unresolved before the filing deadline.

Unreconciled tax workpaper · Tax Accounting

Are any transactions missing the jurisdiction, tax code or taxable basis they need?

The check: Transaction lacks required jurisdiction, tax code or taxable basis for the effective tax treatment.

Missing tax attributes · Tax Compliance

Does any tax extract fail to match its source totals?

The check: Tax extract rows or control amount differ from expected source totals.

Incomplete tax extract · Tax Compliance

Is any tax return or estimated payment overdue?

The check: Applicable filing or payment deadline has passed without accepted filing or full remittance. Deadlines come from maintained obligations.

Return or estimated payment overdue · Tax Compliance

Does any return differ materially from the provision with no reviewed true-up?

The check: Return tax differs from approved provision beyond materiality and no reviewed true-up is recorded.

Provision-to-return true-up · Tax Compliance

Was any exemption applied with a missing, expired or unverified certificate?

The check: Exempt transaction references missing, expired or unverified certificate for the relevant jurisdiction.

Invalid exemption applied · Tax Compliance

Is any indirect tax miscalculated, or any filing overdue?

The check: Actual transaction tax differs from effective expected tax or required filing is overdue.

Indirect tax calculation or filing gap · Tax Compliance

Does any withholding differ from the treaty- and status-adjusted amount?

The check: Actual withholding differs from expected treaty/status-adjusted amount.

Withholding mismatch · Tax Compliance

Is any information return overdue or rejected?

The check: Required information return is past due or rejected; verify payee tax identity before resubmission.

Information return not accepted · Tax Compliance

Does any intercompany charge differ from the transfer-pricing agreement, without support?

The check: Recorded intercompany amount differs from approved agreement/policy expectation and lacks support.

Transfer-price true-up variance · Tax Compliance

Is any property, excise or other specialty tax unsupported or unpaid past due?

The check: Applicable property/excise/other obligation lacks evidence or remains unpaid past due.

Specialty tax obligation gap · Tax Compliance

Is any tax obligation nearing or past its filing or payment date?

The check: Open tax obligation is inside the escalation window or past filing/payment due date.

Tax calendar breach · Tax Compliance

Is any tax notice past its response deadline, or without an owner?

The check: Unresolved notice is past response deadline or has no assigned owner.

Tax notice response overdue · Tax Compliance

Is any required budget unsubmitted past due, or unapproved?

The check: Required entity/dimension/period budget is unsubmitted past due or unapproved.

Missing approved budget · Financial Planning & Analysis

Does any submitted budget miss its agreed target beyond tolerance?

The check: Submitted budget differs from agreed target beyond tolerance within the same scenario and currency.

Budget target inconsistency · Financial Planning & Analysis

Are our forecasts consistently too high or too low?

The check: Signed forecast error exceeds the configured bias threshold over consecutive comparable periods using frozen versions.

Persistent forecast bias · Financial Planning & Analysis

Does any driver-based forecast differ from its expected amount, or is a driver missing?

The check: Driver-based forecast differs from independently calculated expected amount or driver is missing.

Broken forecast driver · Financial Planning & Analysis

Does any published management figure disagree with its source?

The check: Published management figure differs from source at matching reporting grain and version.

Report source mismatch · Financial Planning & Analysis

Which KPIs are off their approved expectation and need an explanation?

The check: KPI actual differs from approved expectation beyond configured threshold and requires owner explanation.

Unexplained material variance · Financial Planning & Analysis

Where are margins below the approved minimum, or deteriorating?

The check: Revenue less attributed cost yields a margin below approved minimum, or deteriorates beyond period comparison tolerance.

Negative or deteriorating margin · Financial Planning & Analysis

Do attributed costs fail to reconcile to the allocation pool, or lack an allocation rule?

The check: Attributed costs do not reconcile to approved allocation pool or have no allocation rule.

Cost allocation inconsistency · Financial Planning & Analysis

Is any capital project over its approved budget?

The check: Actual project cost exceeds approved budget by the configured tolerance.

Capital overspend · Financial Planning & Analysis

Is any capital project below the return hurdle, or unauthorized?

The check: Capital project falls below the approved return hurdle or lacks authorization; compare like-for-like return metrics.

Unapproved low-return project · Financial Planning & Analysis

Did any planning model miss its refresh, or an input batch fail?

The check: Model refresh misses its expected refresh time or an input batch fails.

Planning data not current · Financial Planning & Analysis

Has any planning model drifted from its source, or is an unapproved version active?

The check: Model-source reconciliation difference exceeds tolerance or active model version is unapproved.

Planning reconciliation or version drift · Financial Planning & Analysis

Is anyone reporting too many hours, time on leave, or time after termination?

The check: Hours exceed approved maximum, overlap known leave or are reported after termination; approved adjustments excluded.

Invalid or excessive time · Payroll

Did any pay or bank change take effect without independent approval before cutoff?

The check: Effective pay or bank change lacks independent approval before payroll cutoff.

Unapproved payroll master change · Payroll

Does gross pay, less deductions and tax, fail to equal net pay?

The check: Gross minus deductions minus tax differs from net after authorized adjustments and rounding.

Gross-to-net inconsistency · Payroll

Does any earning or deduction differ from what we'd expect, or fall outside its effective dates?

The check: Gross or deduction differs from independently computed expectation or deduction is outside effective dates.

Unexpected earnings or deduction · Payroll

Does payroll tax withholding differ from what the jurisdiction requires?

The check: Withholding differs from separately calculated effective jurisdiction treatment beyond tolerance.

Payroll tax calculation variance · Payroll

Is any payroll tax filing or payment overdue?

The check: Payroll tax obligation is unfiled or underpaid past maintained statutory due dates.

Payroll remittance or filing overdue · Payroll

Does approved net payroll disagree with funding or the bank disbursement total?

The check: Approved net payroll differs from available funding or bank disbursement total beyond tolerance.

Payroll funding or bank total mismatch · Payroll

Is any pay going to unverified bank details, or to someone terminated before the pay period?

The check: Payment is directed to unverified bank details or employee terminated before the pay period; final-pay exceptions are reviewed.

Invalid payroll beneficiary · Payroll

Do payroll postings disagree with the GL or the bank settlement?

The check: Payroll posting total differs from GL total or bank settlement at common period and entity.

Payroll-to-GL reconciliation gap · Payroll

Does actual payroll differ from earned labor cost at cutoff?

The check: Actual payroll gross differs from expected earned labor cost at cutoff; include unpaid time and approved retro adjustments.

Labor accrual discrepancy · Payroll