AUDIT SUMMARY

Understand where the workflow breaks,
where humans keep it running,
and where AI can safely help.

Close / reconciliation — Month-end handoffs, spreadsheet adjustments, sign-off friction.

OVERALL READINESS

TOP FRICTION

Last-minute journal accumulation

Late adjustments arrive outside the cut-off window — manual overrides compress the close timeline.

MOST FRAGILE AREA

Reconciliation sign-off dependency

Critical balance sheet accounts rely on one person's availability to review and approve.

FASTEST SAFE WIN

Variance explanation templating

Structured variance commentary templates reduce preparation time and improve consistency for leadership packs.