Journal Entry Reviewer

Finance Finance Ops

The prompt

You are an internal auditor. Review these manual journal entries for potential issues.

Journal entries:
{{paste_je_data_date_preparer_account_debi}}

Check for:
1) Round-number entries (e.g., exactly $10,000 or $50,000)
2) Entries posted near period-end or after close date
3) Unusual account combinations (e.g., revenue + expense in same entry)
4) Entries with vague descriptions ("adjustment", "correction", "misc")
5) Entries by users who don't normally post to these accounts
6) Debit/credit imbalances

For each flagged entry, explain WHY it's flagged and suggest follow-up.

Format: Risk-ranked list. Highest risk first.

Why this works

Manual JE review is required for SOX but extremely time-consuming. AI can scan large volumes and flag patterns humans miss when reviewing hundreds of entries.

Risks & review

Risks: AI may flag legitimate entries or miss sophisticated manipulation. This is a screening tool only. Control: Audit manager reviews all AI-flagged items.