← Audit scenarios
GL Entry Review Audit Trail
Every journal entry reviewed by an AI agent — logged, hashed, and independently verifiable. Segregation of duties violations are auto-blocked. Your data stays in your environment.
The problem
PCAOB AS 2201 amendments require evidence that automated controls over financial reporting operated effectively — including AI agents that review journal entries. SOD violations caught by an agent need an immutable, independently verifiable record.
What gets logged
- Input fingerprint (SHA-256 of JE reference, account, amount, anonymized poster)
- Decision with flag subtype and severity (approve, flag, or block)
- Reliability signals: false positive rate, false negative rate, SOD detection rate
- Period attestation with SIGMODX-GL verification string
SOD violations
When the same person created and approved an entry, the agent records a segregation of duties violation and the entry is auto-blocked — regardless of agent ALLOW/LIMIT/BLOCK state. The block is hashed and verifiable at /verify.
Integration
from sigmodx import SigmodxClient
client = SigmodxClient(api_key="...", agent_id="...")
input_hash = client.hash_inputs({
"je_ref": "JE-2026-0441",
"account": "4100-001",
"amount": 50000,
"poster_hash": "abc123"
})
result = client.submit_gl_decision(
decision_type="flag",
input_hash=input_hash,
rationale="Round number entry. Manual review recommended.",
flag_subtype="round_number",
flag_severity="medium",
entry_amount=50000,
gl_account_code="4100-001"
)