Close / reconciliation · Record-to-Report
Exceptions
Ranked exception types, patterns, cycle time, and resolution paths
EXCEPTION LOG — CLOSE / RECONCILIATION
| EXCEPTION TYPE | FREQUENCY | CYCLE TIME | RESOLUTION PATTERN |
|---|
| Late journal request | High | 1.2 days | Email override of cut-off |
| Unexplained variance | High | 3.8 days | Multi-source investigation |
| Subledger mismatch | Medium | 2.5 days | ERP vs external source |
| Missing sign-off | Low / severe | 4.0 days | Single reviewer dependency |
HIGH FREQUENCY
2
exception types
AVG CYCLE TIME
2.9
days average
HIGH SEVERITY
1
low freq / high impact