# Context Graphs for Finance Controls | Kognitos

> A context graph for finance maps bills, vendors and payments from the apps you already use. Ask in plain English, monitor daily, keep every decision on record.

Source: https://www.kognitos.com/platform/context-graph/

GartnerSample Vendor for Context Graphs, 2026


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


A context graph is a live map of your finance operations: your bills, vendors and payments, how they connect across the apps you already use, and what your team knows that those apps don't. Kognitos builds it for you with Cartographer. Ask in plain English, and the answer becomes a monitor Kognitos runs the same way every time. Every finding shows its evidence, every decision on it is kept with who made it and why, and you can see what the data said on any past date.


See how it works
How AI employees use it


0pipelines to build


1conversation to a monitor


0model calls per monitor run


Vendors, invoices and payments, linked across your apps


Ask it


Reads the apps you already run onOracleNetSuiteRampSnowflakeOutlookWorkdayDynamics 365Salesforceand more

Never writes to your systems


In short


## 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.


The problem


## 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 that model a business properly first ask you to move your 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.


How it works


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


01 · Ask

### Ask in plain English


Or start from a monitor in the catalog.


02 · Build

### Cartographer builds the ontology


It finds the data in your connected apps, models it as business objects like Bill, Vendor and Payment and how they relate, and answers on a live sample.


03 · Monitor

### Monitor this


Widen it with Check more data, then set a schedule and severity.


04 · Publish

### Test, then publish


Test the graph, its questions and its monitors on a draft, then publish one numbered version. Cartographer can't publish.


05 · Decide

### Decide, with a reason


Confirm, resolve or dismiss each finding. The reason is kept with the data as it was.


Question to insight


## From a question to an answer, and a context graph, in minutes.


Ask in plain English. Cartographer finds the data in your connected apps, builds the ontology and the graph, and answers on a live sample in minutes. When the answer should be watched, one click turns the question into a monitor that runs every day.


- Ask a question in plain English.


- See the answer with the check behind it and its evidence.


- Monitor this, and it runs on a schedule, the same way every time.


AP and vendors · draftRamp · Rillet · SAP


Are we paying any vendor twice?


C

I checked 1,284 bills from Rillet against 2,031 payments from Ramp. Three bills share a vendor and an invoice number.

The check: bills with the same vendor and the same normalized invoice number, where more than one is paid.


BillVendorAmount


INV-20931Acme Industrial$48,212.50×2


NL-7740Northline Logistics$6,480.00×2


0019882Brightway Packaging$1,150.00×2


4 bills have no invoice number: reported as unknown, never as a match.

Check more dataMonitor this


Monitor scheduled · daily at 06:00 · severity high


Under the hood


## A graph built for how finance data changes.


### Bitemporal by design


Every fact keeps two timelines: when it was true in your business, and when Kognitos recorded it. See what the data said on any past date, and what you knew when you decided.


### Layered data, one graph


Records from your systems, links Cartographer infers, facts your team adds and the decisions you make are layered over the same graph, each marked with where it came from.


### Versioned ontology and data


The ontology, your business objects and how they relate, is versioned, and so is the data. Every change is a new version you can compare with the last.


### Test before it's published


Change the ontology, a question or a monitor in a draft and test it on the graph. Only the published version runs.


### Always current


Kognitos fetches incremental updates from your sources automatically, so the graph stays current with no pipelines to build and no full reloads.


### An agent for every lens


On top of the visualization, each lens has its own agent that explains what you're looking at, so people get the insight, not just the picture.


Monitors


## 133 monitors, ready to start from.


Every monitor in the Kognitos finance catalog starts as a question your team would ask, with a plain-English check behind it, across 62 processes in 14 areas. Copy a pack into your graph, map it to your systems, test it on your data, and publish it for continuous controls monitoring. Each runs as a deterministic check, not an AI guess: the neurosymbolic design Kognitos is built on. Or ask your own question and turn it into a monitor.


### 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


Monitor designs from the Kognitos finance catalog. Each is mapped to your systems and tested before it's published.


The knowledge layer


## It learns what your systems don't know.


A payment settles a bill but nothing links them. Two vendor records are one company. A field in the ERP is simply wrong. Cartographer proposes the missing links and corrections from the evidence, your team adds what only they know, and every fact is kept with its reason. Your source system is left untouched.


AP and vendors · context graph · v12CBuilt by Cartographer


Added by a personSame tax ID. "Supply" is the remit-to name Ramp uses for Acme.[M. Chen] · Oct 2 · merge · source systems unchanged


Proposed by CartographerAmount, date and memo match INV-20931. Nothing in Ramp or Rillet links them.confidence 92% · pending review
AcceptReject


From your systemsAdded by a personProposed by Cartographer


### Every entry says who and why


Each fact, link or correction keeps who or what added it, the evidence, a reason and a confidence. Nothing in the knowledge layer is anonymous.


### Cartographer proposes; people decide


Links Cartographer infers arrive with the evidence and a confidence score. A person accepts or rejects each one.


### Each monitor chooses what it trusts


Decide per monitor whether it counts what people added, what the AI inferred, and at what confidence.


Set or correct a valueWhen the ERP is simply wrong.vendor 100482 · payment terms → Net 45


Add a linkThat your systems don't record.PMT-88213 settles INV-20931


Hide what's wrongA value or link that shouldn't count.hide test vendor 999001


Merge or splitRecords that are, or aren't, the same thing.Acme Industrial = Acme Industrial Supply


Trust policy for Duplicate bills
What this monitor counts when it runs.


Source dataAdded by peopleInferred by AI, ≥ 90%


Ask the graph


## Explore anything. Monitor what matters.


Hover over a vendor or a group of findings and ask, or pick a prompt. Answers are for exploration; when something should be watched, turn it into a monitor. Each lens has its own agent on top of the visualization that explains what you're looking at, so people get the insight, not just the picture. That's continuous controls monitoring, built from your own questions. You can search past decisions here too.


Risks & opportunitiesFluxExplain thisWhat stands out


Ask the graph · Acme Industrialexploration · not a monitor


Why did we clear Acme's duplicate in March?


C

[M. Chen] dismissed it on Mar 15: credit memo CM-221 offsets the second payment. On Mar 14, the bill was open for $48,212.50 and both payments were posted.
From the decision trace and the as-of view

Open as of Mar 14Monitor credit memos vs. payments


### AP Specialist

Kognitos AI employee · Procure-to-Pay


Works fromAP and vendors context graph · v1211 SOPs · proposes what it learns


Kognitos AI employees


## The memory behind every AI employee.


Every Kognitos AI employee is equipped with a context graph: its SOPs are written in English-as-Code, and the graph is the business context they run on. It's how an AP Specialist knows two vendor records are one company before it screens an invoice, and why a flagged payment was cleared last quarter.


It looks things up. Before and during an SOP, it reads the entities, links, findings and decision traces its work depends on.


It proposes; people decide. What it learns is written as inferred knowledge, with the evidence, and a person accepts or rejects it.


Autonomy, on the record. Every accepted fact and decision trace is one less question next time, and everything it learned stays auditable and editable.


Meet the AI employees


Built to be built on


## Your agents and systems can use it too.


Everything the app does is available over REST and MCP, and every call runs with the caller's permissions. Nothing reaches your source systems; Kognitos never writes to them.


MCP · Claudecaller: claude@acme-finance

// Read the graph and a finding's 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",
reason: "Amount, date and memo match",
})
→ recorded as inferred · pending a person's review


Kognitos AI employees
Read the business context their SOPs need, and propose what they learn.


Claude, Copilot Studio and your own agents
Read the graph, findings and decision traces; run questions; view as of a date; propose facts and links.


Your systems
The same operations over REST, with the same permissions and the same record of who called.


Packages


## Build it once. Share it safely.


Export a finished graph and its monitors as a sealed package that another company imports onto its own apps. Accounting firms and implementation partners can ship a controls graph to every client.


What's in a package

- The graph's structure, questions and prompts


- Connections, credentials and data

- Findings and decision traces


- Before export, Kognitos flags any value that could identify you, your records or your vendors

- On import, the package is sealed: an edited file is rejected, and importing creates drafts only


How it compares

## Built from your apps, not your warehouse.


Kognitos Context Graphs Data platforms (Fabric IQ, Foundry) Semantic layer AI assistants


Where it starts Your apps, where they are Moving your data into their environment Your warehouse A chat window


Who builds the model Cartographer, in a conversation Data engineers or specialists Analytics engineers Nobody


Answers Deterministic checks; unknown is never a match Pipelines and apps Metrics Generated prose


Decisions A trace with who, why and the data as it was Varies by platform Not captured Not captured


Tribal knowledge A knowledge layer with who and why Modeled by specialists Not captured Chat memory


Used by agents AI employees, Claude and your agents, over MCP Their own agents BI tools Itself


Comparison claims to be reviewed by legal before publishing.


Questions

## What controllers and auditors ask us


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 the ontology in a context graph?

The ontology is the model your context graph is built on: the business objects, such as bills, vendors and payments, and how they relate. Cartographer builds it from your connected apps, your team reviews it, and every change to it is versioned.


What is a bitemporal graph?

A bitemporal graph records two timelines for every fact: when it was true in the business, and when it was recorded. Kognitos uses it to show what the data said on any past date, so every decision can be reviewed against what was known at the time.


Can it detect duplicate invoices before they're paid?

The Duplicate bills (duplicate invoices) monitor matches bills by vendor and normalized invoice number across your AP system and your payments, and flags any bill paid more than once, with links to the records behind it. Bills with no invoice number are reported as unknown, never as a match. To stop a duplicate before payment, the AP Specialist AI employee runs duplicate invoice detection on each invoice and blocks, holds or releases it. See pre-payment duplicate detection.


Is this continuous controls monitoring?

Yes. Each monitor tests every record against its check on a schedule, such as daily, instead of a sample once a quarter, and every finding shows its evidence. Each decision on a finding is kept with who made it, why, and what the data said that day, which is 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 has to be copied into a warehouse, and no pipelines have to be built.


Can I trust the answers?

The numbers come from deterministic checks, not from the AI's prose. You see exactly what each check does, Kognitos runs it the same way every time, a record it can't decide is unknown, and incomplete or stale data records nothing rather than a false all-clear. Ask the graph is for exploration; its answers are AI answers.


Who can change a graph or a monitor?

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


How do Kognitos AI employees use it?

Every AI employee is equipped with a context graph. It reads the business context its SOPs work on, and what it learns is proposed to the knowledge layer as inferred, for a person to accept or reject. See AI employees.


Where is my data stored?

Records read from your apps, their history and your decision traces are stored in your Kognitos workspace, under the same controls as the rest of Kognitos (SOC 2 Type II, ISO 27001).


## 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 demo Meet the AI employees


Example data is illustrative. Decision traces and the as-of view are launch assumptions to be confirmed. Kognitos AI employees