Close / reconciliation · Record-to-Report
Workflow map
Documented flow vs. real flow — including invisible work and exception branches
WORKFLOW MAP — CLOSE / RECONCILIATION
1
Period cut-offObserved
System path
System closes at defined time, but late journal requests continue via email for 1-2 days after.
2
Reconciliation preparationException
Exception branch
Unexplained variances require investigation across ERP, subledgers, and external data sources.
3
Manual adjustmentsHuman-held
Invisible work
Accountants make off-system corrections in spreadsheets — rationale not always documented.
4
Review & sign-offCheckpoint
Governance boundary
Senior reviewer dependency creates bottleneck — no deputy coverage or structured review pack.
5
Reporting pack preparationMappable
Downstream impact
Variance commentary produced manually each period — no standard template or prior period comparison.
STEP TYPES:
ObservedExceptionHuman-heldCheckpointMappable