Answers
AI screens full transaction populations for patterns associated with misstatements—timing anomalies, unusual account pairings, round adjustments—before they accumulate into material errors at close.
No. Many flags reflect process breakdowns, rushed closes, or intercompany complexity—not intentional fraud. Early visibility helps fix root causes.
Each flag carries the triggering rule or model rationale, linked source data, and risk context—so reviewers can investigate and document conclusions defensibly.
Before period close on journal entries and high-risk accounts—when early correction is cheapest and least disruptive.
Traditional testing samples a fraction of entries. AI analyzes 100% with consistent control-point logic, reducing blind spots between sample items.
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