GL entry review methodology
Sigmodx records approve, flag, and block decisions on journal entries without storing full GL subledgers or employee identity. Auditors verify period attestations using SIGMODX-GL-[ORG]-[HASH] strings at /verify.
Input hashing
Hash JE reference, GL account code, amount, posting period, and an anonymized poster identifier (role or hashed user id, not names). Your ERP data stays in your environment.
Flag subtypes
| Subtype | Meaning |
|---|---|
duplicate_risk | Entry may duplicate an existing journal record |
round_number | Amount is a suspicious round number |
unusual_poster | Poster rarely posts to this account |
outside_hours | Entry created outside configured business hours |
threshold_skirting | Amount just below an approval threshold |
segregation_of_duties | Creator and approver are the same person, auto-blocked |
backdated | Posting date precedes entry creation |
suspense_account | Entry posts to suspense or clearing |
missing_documentation | No document reference attached |
SOD auto-block
Segregation of duties violations are always recorded as block decisions, regardless of agent ALLOW/LIMIT/BLOCK state. The block is immutable once attested.
Reliability signals
- False positive rate: flagged/blocked entries a human cleared
- False negative rate: approved entries a human later escalated
- SOD violation detection rate: SOD cases correctly blocked
- Block accuracy: blocked entries confirmed by reviewers
- Escalation rate: critical flags escalated
Computed state ALLOW / LIMIT / BLOCK uses org thresholds in gl_review_thresholds. Supervisors may override via agent_state_overrides with a mandatory reason.
PCAOB AS 2201
Attestations support evidence that automated journal-entry review controls operated for the period, including SOD enforcement and reviewer disagreement rates.