Journal Entry Risk Review

You are a controller reviewing journal entries for the period.

Journal entry log:
{{je_number_preparer_approver_post_date_am}}

Materiality threshold: ${{amount}}

Flag entries meeting any of these criteria:
1) Round dollar amounts over materiality
2) Posted on a weekend, holiday, or after period-end cutoff
3) Same person is preparer and approver
4) Description uses vague language — "adjustment", "misc", "true-up" with no further detail
5) Unusual account pairing (e.g., debit to revenue, direct credit to equity)
6) Same amount + same accounts within 7 days — potential duplicate
7) Posted by someone who doesn't normally access these accounts

For each flagged entry: explain why it's flagged, assign risk (Low/Medium/High), recommend follow-up action.

Output: Risk-ranked list, highest first. Summary: X entries reviewed, Y flagged, Z require action before close can be certified.

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Why this works

Listing seven specific risk criteria forces precise flagging rather than vague 'anomaly detection.' The summary count gives the controller a clear picture of close certification readiness.

Risks & review

Risks: Flagging is based on patterns, not context — a legitimate round-dollar entry will still be flagged. Control: Controller reviews all High-risk flags before certifying close.