Continuous close · controller workflow

Reconciliation Exception Journey

Shows how a reconciliation break moves through event detection, close impact, controller review, journal recommendation, evidence, replay, and close-readiness recalculation.

Open live close demo Open close intelligence

Demo spine

Signal → context → agent → policy → evidence → decision → action → replay

Signal

Recon break

Intercompany or bank reconciliation variance is detected before period end.

Context

Close digital twin

Agent reads entity, account, owner, aging, materiality, and open task status.

Policy

Materiality + SoD

Close policy determines whether journal recommendation needs controller approval.

Agent

Recon + journal agents

Agents classify root cause and draft correction or accrual journal.

Decision

Certify or block

Controller sees whether the books can be certified and what must be fixed.

Replay

Financial reality trace

Close readiness can be replayed to the event and evidence that caused the gap.

Evidence contract

What stakeholders can inspect

Fact	Source	Proof
Variance	BlackLine/SAP context	Account, entity pair, amount, age, owner.
Close impact	Continuous close runtime	Readiness delta, confidence delta, expected variance.
Journal basis	Policy + GL history	Materiality, prior postings, reconciliation evidence.
Certification	Controller action	Approval, rejection, escalation, and replay ID.

Outcome

What changes

Close readinessRecalculated

Controller focusOnly exceptions

Audit postureEvidence sealed

LearningRoot cause trend

Evidence Replay Value

Assurance proof

Policy, human gate, learning, value, and SOR access

Control	Visible proof
Policy evaluated	Materiality, SoD, journal posting authority, close-certification, and evidence completeness.
Human gate	Controller approval required before material journal posting or certification state change.
Learning captured	Recurring reconciliation root cause and journal acceptance/rejection feed close optimization.
Value attribution	Close effort avoided, audit prep avoided, close delay risk, and financial exposure are attributed separately.
SOR access	BlackLine/SAP close facts read from context layer; journal write-back remains gated and replay-linked.