Unadjusted Trial Balance to Adjusted Trial Balance Reconciliation QA
Description
Test whether adjustments from UTB to ATB have valid support and expected posting logic.
AI / analytics pattern
rules + anomaly detection + document AI
Automation level / stage
assistive/analytics with human review
Expected benefit
Reduces unsupported adjustments and improves audit evidence.
Audit / financial statement impact
Addresses financial reporting internal control weakness and adjustment support.
Controls / human review
Human review for exceptions and recommendations; maintain evidence packages, lineage, source citations, model cards, data-quality checks, and periodic QA sampling.
Data needed
source transactions, reference tables, audit evidence, user/action logs as applicable
Possible metrics
cycle time, match rate, exception aging, NFR closure, audit support effort, data quality score
MVP scope
Pilot with one reporting entity, one fiscal quarter, and read-only outputs before workflow integration.
Related material weakness / control objective
Directly tied to cited DoD FM/audit priority or system mission.