Abnormal Balance Detection Continuous Control Monitoring
Description
Monitor key control points for abnormal balance detection; flag missing approvals, SoD conflicts, late postings, or incomplete evidence before month-end close. The MVP would connect GFEBS, Navy ERP, DEAMS, DAI, DDRS, Advana, USSGL/SLOA/SFIS attributes and produce read-only recommendations for DFAS, OUSD(C) Financial Reporting, Service ERP owners.
AI / analytics pattern
process mining + rules + ML
Automation level / stage
continuous assurance
Expected benefit
More timely control issue detection, reduced repeat findings, stronger ongoing assurance.
Audit / financial statement impact
All statements; GL-to-trial-balance accuracy
Controls / human review
Human review for unusual/high-dollar items; policy citations; audit logs; role-based access; periodic accuracy testing.
Data needed
GFEBS, Navy ERP, DEAMS, DAI, DDRS, Advana, USSGL/SLOA/SFIS attributes; master/reference data; audit logs; policy/control requirements; prior exceptions; relevant document evidence.
Possible metrics
control exceptions detected before close; SoD conflicts remediated; repeat findings reduced
MVP scope
Start with one Component/reporting entity and one subprocess (abnormal balance detection) for two close/audit cycles; read-only outputs first.
Related material weakness / control objective
Financial reporting internal controls; USSGL/SFIS compliance