SUBSTRATE AUDIT OS
Meridian
Portfolio
ASSESSMENT
Overview
01
Workflow map
02
Exceptions
03
Human perimeter
04
Controls
05
Governance report
06
Scenario
AP exceptions
Billing disputes
AR / cash application
Close / reconciliation
Balance Sheet Governance
P&L Governance
Cash Flow Governance
Reporting Governance
▾
Record-to-Report
P&L Governance · Record-to-Report
Workflow map
Documented flow vs. real flow — including invisible work and exception branches
Demo org: Northstar Components
WORKFLOW MAP — P&L GOVERNANCE
STEP TYPES:
Observed
Exception
Human-held
Checkpoint
Mappable