Close KPI Catalogue

All 204 of them.Every one a close blocker.

This is the full FSCP register: eight domains, 56 close processes and 204 metrics. Every one measures something that can hold up a close, never a completion percentage, and every one carries the population it is measured against. Filter by domain, search for the thing you are worried about, or take the whole catalogue away as a PDF.

How FSCP works Download the catalogue as a PDF

8 domains · 56 close processes · 204 metrics
Every metric is a blocker, not a statistic
Free to use, whether or not you talk to us

Reading the catalogue

How to read a line

Each metric is a count of things in a bad state, measured against the population it came from. That pairing is what turns a number into a decision: 14 unposted journals out of 140 is a different afternoon from 14 out of 14,000.

Domain and close process

Which of the eight domains it belongs to, and which close process inside it. A metric means the same thing in March as it does in September.

The close blocker

What is being counted, always stated as a problem: pending, unmatched, unposted, breaching, missing or unapproved. Never a completion rate.

Measured against

The denominator. Value over total count gives the issue percentage, and your thresholds turn that into a colour. Nothing else is entered.

All 204 metrics

The catalogue

Filter by domain or search across every field. Thresholds are yours to set; the questions are the same for everybody.

204 of 204

Domain	Close process	Close blocker metric	Measured against
IC	IC billing	Intercompany invoices not raised	Against all intercompany invoices due in the period
IC	IC billing	Billing raised without a counterparty reference	Against all intercompany invoices due in the period
IC	IC billing	Invoices raised after the billing cut-off	Against all intercompany invoices due in the period
IC	IC billing	Billing value differing from the agreement	Against all intercompany invoices due in the period
IC	IC AP booking	Invoices not booked by the counterparty	Against all intercompany invoices raised
IC	IC AP booking	Bookings with no matching billing document	Against all intercompany invoices raised
IC	IC AP booking	Booking date outside the billing period	Against all intercompany invoices raised
IC	IC AP booking	Intercompany bookings blocked for payment	Against all intercompany invoices raised
IC	IC settlement	Balances unsettled beyond policy	Against all open intercompany balances
IC	IC settlement	Settlements with no netting reference	Against all open intercompany balances
IC	IC settlement	Part-settled intercompany invoices open	Against all open intercompany balances
IC	IC settlement	Settlement value differences	Against all open intercompany balances
IC	IC cash application	Intercompany receipts unapplied	Against all intercompany receipts in the period
IC	IC cash application	Receipts applied against the wrong entity	Against all intercompany receipts in the period
IC	IC cash application	Cash applied with no remittance reference	Against all intercompany receipts in the period
IC	IC cash application	Intercompany receipts held in suspense	Against all intercompany receipts in the period
IC	IC balance confirmation	Confirmations not received	Against all counterparty entities in scope
IC	IC balance confirmation	Confirmations returned with differences	Against all counterparty entities in scope
IC	IC balance confirmation	Confirmations unsigned by the counterparty	Against all counterparty entities in scope
IC	IC balance confirmation	Confirmation differences unexplained	Against all counterparty entities in scope
IC	IC elimination readiness	Intercompany pairs not matched for elimination	Against all intercompany pairs in the period
IC	IC elimination readiness	One-sided intercompany entries	Against all intercompany pairs in the period
IC	IC elimination readiness	Non-intercompany postings in IC accounts	Against all intercompany pairs in the period
IC	IC elimination readiness	Elimination differences above threshold	Against all intercompany pairs in the period
IC	IC transfer pricing and recharges	Transactions with no agreed markup	Against all intercompany transactions in the period
IC	IC transfer pricing and recharges	Markup applied outside the agreed range	Against all intercompany transactions in the period
IC	IC transfer pricing and recharges	Transfer pricing documentation missing for the period	Against all intercompany transactions in the period
IC	IC transfer pricing and recharges	Agreed recharges not raised	Against all intercompany transactions in the period
CF	General ledger	Journals unposted at close	Against all journals in the period
CF	General ledger	Journals pending approval	Against all journals in the period
CF	General ledger	Trial balance debit and credit difference	Against all journals in the period
CF	General ledger	Journals posted into a closed period	Against all journals in the period
CF	General ledger	Suspense account balances open	Against all journals in the period
CF	General ledger	Manual journals above the review threshold	Against all journals in the period
CF	Accounts payable	Invoices blocked for payment	Against all open vendor items
CF	Accounts payable	Invoices with no goods receipt	Against all open vendor items
CF	Accounts payable	Invoices pending approval beyond SLA	Against all open vendor items
CF	Accounts payable	Debit balances sitting in vendor accounts	Against all open vendor items
CF	Accounts payable	GR/IR items open beyond ageing policy	Against all open vendor items
CF	Accounts payable	Vendor advances unadjusted	Against all open vendor items
CF	Accounts receivable	Receivables overdue beyond policy	Against all open customer items
CF	Accounts receivable	Receipts unapplied against invoices	Against all open customer items
CF	Accounts receivable	Credit balances sitting in customer accounts	Against all open customer items
CF	Accounts receivable	Customer credit limits breached	Against all open customer items
CF	Accounts receivable	Disputed invoices open	Against all open customer items
CF	Accounts receivable	Bad debt provision not updated for the period	Against all open customer items
CF	Fixed assets	Assets not capitalised from work in progress	Against all assets in the register
CF	Fixed assets	Depreciation not run for the period	Against all assets in the register
CF	Fixed assets	Assets with no location or custodian	Against all assets in the register
CF	Fixed assets	Disposals not accounted	Against all assets in the register
CF	Fixed assets	Asset register to GL difference	Against all assets in the register
CF	Bank and cash	Reconciling items open beyond ageing policy	Against all bank and cash accounts
CF	Bank and cash	Bank accounts not reconciled for the period	Against all bank and cash accounts
CF	Bank and cash	Cheques issued and unpresented beyond validity	Against all bank and cash accounts
CF	Bank and cash	Cash on hand to book difference	Against all bank and cash accounts
CF	Bank and cash	Bank charges and interest not accounted	Against all bank and cash accounts
GA	Master data readiness	Inactive cost centres carrying balances	Against all active master records
GA	Master data readiness	Blocked GL accounts with open items	Against all active master records
GA	Master data readiness	Master data changes pending approval	Against all active master records
GA	Sub-ledger close	Sub-ledgers not closed for the period	Against all sub-ledgers in scope
GA	Sub-ledger close	Sub-ledger to GL differences	Against all sub-ledgers in scope
GA	Sub-ledger close	Postings made after sub-ledger close	Against all sub-ledgers in scope
GA	Accruals	Accruals not raised for known obligations	Against all known obligations in the period
GA	Accruals	Prior-period accruals not reversed	Against all known obligations in the period
GA	Accruals	Accrual value variance against actual	Against all known obligations in the period
GA	Provisions	Provisions not reviewed for the period	Against all provision accounts
GA	Provisions	Provisions carrying no supporting basis	Against all provision accounts
GA	Provisions	Provision releases without approval	Against all provision accounts
GA	Prepaid and deferred	Prepaid schedules not amortised	Against all prepaid and deferred schedules
GA	Prepaid and deferred	Deferred charges with no schedule	Against all prepaid and deferred schedules
GA	Prepaid and deferred	Fully amortised balances still open	Against all prepaid and deferred schedules
GA	Reclassifications	Reclass entries pending	Against all reclass entries in the period
GA	Reclassifications	Reclass entries with no narration	Against all reclass entries in the period
GA	Reclassifications	Reclasses repeating across periods	Against all reclass entries in the period
GA	Foreign exchange	Revaluation not run for the period	Against all open items in foreign currency
GA	Foreign exchange	Open items with no valid exchange rate	Against all open items in foreign currency
GA	Foreign exchange	Exchange differences above threshold	Against all open items in foreign currency
GA	Payroll accounting	Payroll postings not reconciled to the register	Against all payroll runs in the period
GA	Payroll accounting	Statutory deductions not deposited	Against all payroll runs in the period
GA	Payroll accounting	Payroll suspense balances open	Against all payroll runs in the period
GA	Tax accounting	Tax ledger to return difference	Against all tax GL accounts and returns
GA	Tax accounting	Tax provisions not updated for the period	Against all tax GL accounts and returns
GA	Tax accounting	Withholding not deposited for the period	Against all tax GL accounts and returns
GA	Inventory accounting	Stock ledger to GL difference	Against all stock and GRIR balances
GA	Inventory accounting	GRIR balances open beyond policy	Against all stock and GRIR balances
GA	Inventory accounting	Inventory provisions not posted	Against all stock and GRIR balances
GA	Cost of sales	Cost of sales not matched to revenue recognised	Against all revenue lines in the period
GA	Cost of sales	Standard cost variances unabsorbed	Against all revenue lines in the period
GA	Cost of sales	Cost postings with no cost object	Against all revenue lines in the period
GA	Close task management	Close tasks not started	Against all tasks on the close calendar
GA	Close task management	Close tasks breaching their SLA	Against all tasks on the close calendar
GA	Close task management	Close tasks completed with no evidence attached	Against all tasks on the close calendar
GA	P&L review	Lines with variance above threshold	Against all P&L lines under review
GA	P&L review	Variance explanations not provided	Against all P&L lines under review
GA	P&L review	Review sign-off pending	Against all P&L lines under review
TF	Procure to pay	Three-way match exceptions open	Against all purchase transactions in the period
TF	Procure to pay	GR/IR items unmatched	Against all purchase transactions in the period
TF	Procure to pay	Purchase orders open beyond the delivery date	Against all purchase transactions in the period
TF	Procure to pay	Invoices with no valid purchase order	Against all purchase transactions in the period
TF	Procure to pay	Duplicate invoice candidates open	Against all purchase transactions in the period
TF	Order to cash	Unbilled revenue open	Against all sales transactions in the period
TF	Order to cash	Billing blocks on delivered orders	Against all sales transactions in the period
TF	Order to cash	Deliveries with no invoice raised	Against all sales transactions in the period
TF	Order to cash	Credit notes pending approval	Against all sales transactions in the period
TF	Order to cash	Sales orders open beyond the cycle	Against all sales transactions in the period
TF	Inventory movement	Movements with no valid material to GL mapping	Against all stock movements in the period
TF	Inventory movement	Backdated stock postings	Against all stock movements in the period
TF	Inventory movement	Stock in transit beyond ageing policy	Against all stock movements in the period
TF	Inventory movement	Quarantine and blocked stock unresolved	Against all stock movements in the period
TF	Inventory movement	Physical count differences unposted	Against all stock movements in the period
TF	Payroll processing	Payroll runs not posted to finance	Against all payroll transactions in the period
TF	Payroll processing	Payments to employees with no active record	Against all payroll transactions in the period
TF	Payroll processing	Off-cycle payments without approval	Against all payroll transactions in the period
TF	Payroll processing	Reimbursements pending beyond SLA	Against all payroll transactions in the period
TF	Payroll processing	Payroll accrual not raised	Against all payroll transactions in the period
RC	Financial statement preparation	Statements not prepared for the period	Against all statements and schedules due
RC	Financial statement preparation	Supporting schedules pending	Against all statements and schedules due
RC	Financial statement preparation	Notes to accounts incomplete	Against all statements and schedules due
RC	Financial statement preparation	Prior period comparatives not restated	Against all statements and schedules due
RC	Consolidation	Entities not submitted for consolidation	Against all entities in the consolidation scope
RC	Consolidation	Elimination entries pending	Against all entities in the consolidation scope
RC	Consolidation	Consolidation adjustments unapproved	Against all entities in the consolidation scope
RC	Consolidation	Minority interest not computed	Against all entities in the consolidation scope
RC	GAAP and standards adjustments	Local to group GAAP entries pending	Against all reporting adjustments due
RC	GAAP and standards adjustments	New standard adjustments not applied	Against all reporting adjustments due
RC	GAAP and standards adjustments	Lease schedules not updated	Against all reporting adjustments due
RC	GAAP and standards adjustments	Revenue recognition adjustments pending	Against all reporting adjustments due
RC	Statutory reporting	Filings pending for the period	Against all filings due in the period
RC	Statutory reporting	Filings submitted after the due date	Against all filings due in the period
RC	Statutory reporting	Supporting schedules not attached	Against all filings due in the period
RC	Statutory reporting	Regulator queries open	Against all filings due in the period
RC	Internal controls	Control tests not performed	Against all controls in the period test plan
RC	Internal controls	Controls failed and unremediated	Against all controls in the period test plan
RC	Internal controls	Segregation of duties conflicts open	Against all controls in the period test plan
RC	Internal controls	Control evidence not attached	Against all controls in the period test plan
RC	Audit support	Audit requests open beyond SLA	Against all audit requests and observations
RC	Audit support	Audit observations unremediated	Against all audit requests and observations
RC	Audit support	Evidence packs incomplete	Against all audit requests and observations
RC	Audit support	Prior year points carried forward	Against all audit requests and observations
RC	Disclosure and notes	Related party disclosures incomplete	Against all disclosures required for the period
RC	Disclosure and notes	Contingent liabilities not updated	Against all disclosures required for the period
RC	Disclosure and notes	Commitments schedule pending	Against all disclosures required for the period
RC	Disclosure and notes	Subsequent events not reviewed	Against all disclosures required for the period
RC	Sign-off and certification	Entity sign-offs pending	Against all entities and owners required to sign off
RC	Sign-off and certification	Sign-offs recorded with no supporting evidence	Against all entities and owners required to sign off
RC	Sign-off and certification	Certifications submitted late	Against all entities and owners required to sign off
RC	Sign-off and certification	Sign-off exceptions unresolved	Against all entities and owners required to sign off
RC	Sign-off and certification	Close period not locked	Against all entities and owners required to sign off
FP	Budget preparation	Budget inputs not submitted	Against all budget lines in scope
FP	Budget preparation	Budget lines with no owner	Against all budget lines in scope
FP	Budget preparation	Submissions after the cut-off	Against all budget lines in scope
FP	Budget approval	Budgets pending approval	Against all budgets awaiting approval
FP	Budget approval	Approvals outside the delegation matrix	Against all budgets awaiting approval
FP	Budget approval	Approved budgets not uploaded	Against all budgets awaiting approval
FP	Forecasting	Forecast not submitted for the period	Against all forecast lines in the cycle
FP	Forecasting	Forecast lines unchanged from the prior cycle	Against all forecast lines in the cycle
FP	Forecasting	Forecast horizon incomplete	Against all forecast lines in the cycle
FP	Forecast accuracy	Forecast variance above threshold	Against all forecast lines with an actual
FP	Forecast accuracy	Variance repeating across cycles	Against all forecast lines with an actual
FP	Forecast accuracy	Accuracy commentary not provided	Against all forecast lines with an actual
FP	Budget against actual	Cost centres overspent against budget	Against all cost centres with a budget
FP	Budget against actual	Variances with no explanation	Against all cost centres with a budget
FP	Budget against actual	Variance approvals pending	Against all cost centres with a budget
FP	Margin analysis	Lines below target margin	Against all products and services with a target margin
FP	Margin analysis	Margin declining against the prior period	Against all products and services with a target margin
FP	Margin analysis	Margin drivers not explained	Against all products and services with a target margin
FP	Capital expenditure planning	Capex approved and unspent	Against all approved capex items
FP	Capital expenditure planning	Capex spent without approval	Against all approved capex items
FP	Capital expenditure planning	Capex milestones missed	Against all approved capex items
FP	Cash flow planning	Cash forecast variance above threshold	Against all cash forecast lines
FP	Cash flow planning	Funding gaps flagged and open	Against all cash forecast lines
FP	Cash flow planning	Working capital days above target	Against all cash forecast lines
PC	Cost allocation	Costs unallocated at period end	Against all costs subject to allocation
PC	Cost allocation	Allocation cycles not run	Against all costs subject to allocation
PC	Cost allocation	Allocation rules with no owner	Against all costs subject to allocation
PC	Cost allocation	Costs allocated to inactive objects	Against all costs subject to allocation
PC	Cost allocation	Allocation results not reviewed	Against all costs subject to allocation
PC	Profit centre control	Profit centres in loss against plan	Against all active profit centres
PC	Profit centre control	Profit centres with no responsible owner	Against all active profit centres
PC	Profit centre control	Inter-profit-centre postings unmatched	Against all active profit centres
PC	Profit centre control	Profit centre mapping errors	Against all active profit centres
PC	Profit centre control	Segment results not reconciled to the P&L	Against all active profit centres
PC	Management reporting	MIS packs not published	Against all reports and actions in the review pack
PC	Management reporting	Actions from the prior review still open	Against all reports and actions in the review pack
PC	Management reporting	Reports published with no reconciliation to the GL	Against all reports and actions in the review pack
PC	Management reporting	KPI definitions changed without approval	Against all reports and actions in the review pack
PC	Management reporting	Management review sign-off pending	Against all reports and actions in the review pack
IR	Anomaly detection	Critical anomalies detected	Against all transactions scored in the period
IR	Anomaly detection	Anomalies open beyond SLA	Against all transactions scored in the period
IR	Duplicate and leakage detection	Duplicate payment candidates open	Against all payments and claims in the period
IR	Duplicate and leakage detection	Recovery opportunities identified and not actioned	Against all payments and claims in the period
IR	Recovery tracking	Recovery actions pending	Against all recoveries raised
IR	Recovery tracking	Recoveries raised and not collected	Against all recoveries raised
IR	Manual intervention	Manual journals to control accounts	Against all postings in the period
IR	Manual intervention	Manual overrides of system-proposed values	Against all postings in the period
IR	Access and authorisation	Postings by users outside their role	Against all users and master data changes
IR	Access and authorisation	Unauthorised master data changes	Against all users and master data changes
IR	Audit trail integrity	Transactions with an incomplete audit trail	Against all transactions in the period
IR	Audit trail integrity	Backdated changes after sign-off	Against all transactions in the period
IR	Fraud indicators	Vendor bank detail changed before payment	Against all payments and vendor changes
IR	Fraud indicators	Payments just below an approval threshold	Against all payments and vendor changes
IR	Predictive close risk	Close tasks predicted to breach	Against all domains and close tasks
IR	Predictive close risk	Domains trending red against the prior close	Against all domains and close tasks
IR	Predictive close risk	Exceptions repeating across three closes	Against all domains and close tasks

ICIC billing
Intercompany invoices not raised
Against all intercompany invoices due in the period
ICIC billing
Billing raised without a counterparty reference
Against all intercompany invoices due in the period
ICIC billing
Invoices raised after the billing cut-off
Against all intercompany invoices due in the period
ICIC billing
Billing value differing from the agreement
Against all intercompany invoices due in the period
ICIC AP booking
Invoices not booked by the counterparty
Against all intercompany invoices raised
ICIC AP booking
Bookings with no matching billing document
Against all intercompany invoices raised
ICIC AP booking
Booking date outside the billing period
Against all intercompany invoices raised
ICIC AP booking
Intercompany bookings blocked for payment
Against all intercompany invoices raised
ICIC settlement
Balances unsettled beyond policy
Against all open intercompany balances
ICIC settlement
Settlements with no netting reference
Against all open intercompany balances
ICIC settlement
Part-settled intercompany invoices open
Against all open intercompany balances
ICIC settlement
Settlement value differences
Against all open intercompany balances
ICIC cash application
Intercompany receipts unapplied
Against all intercompany receipts in the period
ICIC cash application
Receipts applied against the wrong entity
Against all intercompany receipts in the period
ICIC cash application
Cash applied with no remittance reference
Against all intercompany receipts in the period
ICIC cash application
Intercompany receipts held in suspense
Against all intercompany receipts in the period
ICIC balance confirmation
Confirmations not received
Against all counterparty entities in scope
ICIC balance confirmation
Confirmations returned with differences
Against all counterparty entities in scope
ICIC balance confirmation
Confirmations unsigned by the counterparty
Against all counterparty entities in scope
ICIC balance confirmation
Confirmation differences unexplained
Against all counterparty entities in scope
ICIC elimination readiness
Intercompany pairs not matched for elimination
Against all intercompany pairs in the period
ICIC elimination readiness
One-sided intercompany entries
Against all intercompany pairs in the period
ICIC elimination readiness
Non-intercompany postings in IC accounts
Against all intercompany pairs in the period
ICIC elimination readiness
Elimination differences above threshold
Against all intercompany pairs in the period
ICIC transfer pricing and recharges
Transactions with no agreed markup
Against all intercompany transactions in the period
ICIC transfer pricing and recharges
Markup applied outside the agreed range
Against all intercompany transactions in the period
ICIC transfer pricing and recharges
Transfer pricing documentation missing for the period
Against all intercompany transactions in the period
ICIC transfer pricing and recharges
Agreed recharges not raised
Against all intercompany transactions in the period
CFGeneral ledger
Journals unposted at close
Against all journals in the period
CFGeneral ledger
Journals pending approval
Against all journals in the period
CFGeneral ledger
Trial balance debit and credit difference
Against all journals in the period
CFGeneral ledger
Journals posted into a closed period
Against all journals in the period
CFGeneral ledger
Suspense account balances open
Against all journals in the period
CFGeneral ledger
Manual journals above the review threshold
Against all journals in the period
CFAccounts payable
Invoices blocked for payment
Against all open vendor items
CFAccounts payable
Invoices with no goods receipt
Against all open vendor items
CFAccounts payable
Invoices pending approval beyond SLA
Against all open vendor items
CFAccounts payable
Debit balances sitting in vendor accounts
Against all open vendor items
CFAccounts payable
GR/IR items open beyond ageing policy
Against all open vendor items
CFAccounts payable
Vendor advances unadjusted
Against all open vendor items
CFAccounts receivable
Receivables overdue beyond policy
Against all open customer items
CFAccounts receivable
Receipts unapplied against invoices
Against all open customer items
CFAccounts receivable
Credit balances sitting in customer accounts
Against all open customer items
CFAccounts receivable
Customer credit limits breached
Against all open customer items
CFAccounts receivable
Disputed invoices open
Against all open customer items
CFAccounts receivable
Bad debt provision not updated for the period
Against all open customer items
CFFixed assets
Assets not capitalised from work in progress
Against all assets in the register
CFFixed assets
Depreciation not run for the period
Against all assets in the register
CFFixed assets
Assets with no location or custodian
Against all assets in the register
CFFixed assets
Disposals not accounted
Against all assets in the register
CFFixed assets
Asset register to GL difference
Against all assets in the register
CFBank and cash
Reconciling items open beyond ageing policy
Against all bank and cash accounts
CFBank and cash
Bank accounts not reconciled for the period
Against all bank and cash accounts
CFBank and cash
Cheques issued and unpresented beyond validity
Against all bank and cash accounts
CFBank and cash
Cash on hand to book difference
Against all bank and cash accounts
CFBank and cash
Bank charges and interest not accounted
Against all bank and cash accounts
GAMaster data readiness
Inactive cost centres carrying balances
Against all active master records
GAMaster data readiness
Blocked GL accounts with open items
Against all active master records
GAMaster data readiness
Master data changes pending approval
Against all active master records
GASub-ledger close
Sub-ledgers not closed for the period
Against all sub-ledgers in scope
GASub-ledger close
Sub-ledger to GL differences
Against all sub-ledgers in scope
GASub-ledger close
Postings made after sub-ledger close
Against all sub-ledgers in scope
GAAccruals
Accruals not raised for known obligations
Against all known obligations in the period
GAAccruals
Prior-period accruals not reversed
Against all known obligations in the period
GAAccruals
Accrual value variance against actual
Against all known obligations in the period
GAProvisions
Provisions not reviewed for the period
Against all provision accounts
GAProvisions
Provisions carrying no supporting basis
Against all provision accounts
GAProvisions
Provision releases without approval
Against all provision accounts
GAPrepaid and deferred
Prepaid schedules not amortised
Against all prepaid and deferred schedules
GAPrepaid and deferred
Deferred charges with no schedule
Against all prepaid and deferred schedules
GAPrepaid and deferred
Fully amortised balances still open
Against all prepaid and deferred schedules
GAReclassifications
Reclass entries pending
Against all reclass entries in the period
GAReclassifications
Reclass entries with no narration
Against all reclass entries in the period
GAReclassifications
Reclasses repeating across periods
Against all reclass entries in the period
GAForeign exchange
Revaluation not run for the period
Against all open items in foreign currency
GAForeign exchange
Open items with no valid exchange rate
Against all open items in foreign currency
GAForeign exchange
Exchange differences above threshold
Against all open items in foreign currency
GAPayroll accounting
Payroll postings not reconciled to the register
Against all payroll runs in the period
GAPayroll accounting
Statutory deductions not deposited
Against all payroll runs in the period
GAPayroll accounting
Payroll suspense balances open
Against all payroll runs in the period
GATax accounting
Tax ledger to return difference
Against all tax GL accounts and returns
GATax accounting
Tax provisions not updated for the period
Against all tax GL accounts and returns
GATax accounting
Withholding not deposited for the period
Against all tax GL accounts and returns
GAInventory accounting
Stock ledger to GL difference
Against all stock and GRIR balances
GAInventory accounting
GRIR balances open beyond policy
Against all stock and GRIR balances
GAInventory accounting
Inventory provisions not posted
Against all stock and GRIR balances
GACost of sales
Cost of sales not matched to revenue recognised
Against all revenue lines in the period
GACost of sales
Standard cost variances unabsorbed
Against all revenue lines in the period
GACost of sales
Cost postings with no cost object
Against all revenue lines in the period
GAClose task management
Close tasks not started
Against all tasks on the close calendar
GAClose task management
Close tasks breaching their SLA
Against all tasks on the close calendar
GAClose task management
Close tasks completed with no evidence attached
Against all tasks on the close calendar
GAP&L review
Lines with variance above threshold
Against all P&L lines under review
GAP&L review
Variance explanations not provided
Against all P&L lines under review
GAP&L review
Review sign-off pending
Against all P&L lines under review
TFProcure to pay
Three-way match exceptions open
Against all purchase transactions in the period
TFProcure to pay
GR/IR items unmatched
Against all purchase transactions in the period
TFProcure to pay
Purchase orders open beyond the delivery date
Against all purchase transactions in the period
TFProcure to pay
Invoices with no valid purchase order
Against all purchase transactions in the period
TFProcure to pay
Duplicate invoice candidates open
Against all purchase transactions in the period
TFOrder to cash
Unbilled revenue open
Against all sales transactions in the period
TFOrder to cash
Billing blocks on delivered orders
Against all sales transactions in the period
TFOrder to cash
Deliveries with no invoice raised
Against all sales transactions in the period
TFOrder to cash
Credit notes pending approval
Against all sales transactions in the period
TFOrder to cash
Sales orders open beyond the cycle
Against all sales transactions in the period
TFInventory movement
Movements with no valid material to GL mapping
Against all stock movements in the period
TFInventory movement
Backdated stock postings
Against all stock movements in the period
TFInventory movement
Stock in transit beyond ageing policy
Against all stock movements in the period
TFInventory movement
Quarantine and blocked stock unresolved
Against all stock movements in the period
TFInventory movement
Physical count differences unposted
Against all stock movements in the period
TFPayroll processing
Payroll runs not posted to finance
Against all payroll transactions in the period
TFPayroll processing
Payments to employees with no active record
Against all payroll transactions in the period
TFPayroll processing
Off-cycle payments without approval
Against all payroll transactions in the period
TFPayroll processing
Reimbursements pending beyond SLA
Against all payroll transactions in the period
TFPayroll processing
Payroll accrual not raised
Against all payroll transactions in the period
RCFinancial statement preparation
Statements not prepared for the period
Against all statements and schedules due
RCFinancial statement preparation
Supporting schedules pending
Against all statements and schedules due
RCFinancial statement preparation
Notes to accounts incomplete
Against all statements and schedules due
RCFinancial statement preparation
Prior period comparatives not restated
Against all statements and schedules due
RCConsolidation
Entities not submitted for consolidation
Against all entities in the consolidation scope
RCConsolidation
Elimination entries pending
Against all entities in the consolidation scope
RCConsolidation
Consolidation adjustments unapproved
Against all entities in the consolidation scope
RCConsolidation
Minority interest not computed
Against all entities in the consolidation scope
RCGAAP and standards adjustments
Local to group GAAP entries pending
Against all reporting adjustments due
RCGAAP and standards adjustments
New standard adjustments not applied
Against all reporting adjustments due
RCGAAP and standards adjustments
Lease schedules not updated
Against all reporting adjustments due
RCGAAP and standards adjustments
Revenue recognition adjustments pending
Against all reporting adjustments due
RCStatutory reporting
Filings pending for the period
Against all filings due in the period
RCStatutory reporting
Filings submitted after the due date
Against all filings due in the period
RCStatutory reporting
Supporting schedules not attached
Against all filings due in the period
RCStatutory reporting
Regulator queries open
Against all filings due in the period
RCInternal controls
Control tests not performed
Against all controls in the period test plan
RCInternal controls
Controls failed and unremediated
Against all controls in the period test plan
RCInternal controls
Segregation of duties conflicts open
Against all controls in the period test plan
RCInternal controls
Control evidence not attached
Against all controls in the period test plan
RCAudit support
Audit requests open beyond SLA
Against all audit requests and observations
RCAudit support
Audit observations unremediated
Against all audit requests and observations
RCAudit support
Evidence packs incomplete
Against all audit requests and observations
RCAudit support
Prior year points carried forward
Against all audit requests and observations
RCDisclosure and notes
Related party disclosures incomplete
Against all disclosures required for the period
RCDisclosure and notes
Contingent liabilities not updated
Against all disclosures required for the period
RCDisclosure and notes
Commitments schedule pending
Against all disclosures required for the period
RCDisclosure and notes
Subsequent events not reviewed
Against all disclosures required for the period
RCSign-off and certification
Entity sign-offs pending
Against all entities and owners required to sign off
RCSign-off and certification
Sign-offs recorded with no supporting evidence
Against all entities and owners required to sign off
RCSign-off and certification
Certifications submitted late
Against all entities and owners required to sign off
RCSign-off and certification
Sign-off exceptions unresolved
Against all entities and owners required to sign off
RCSign-off and certification
Close period not locked
Against all entities and owners required to sign off
FPBudget preparation
Budget inputs not submitted
Against all budget lines in scope
FPBudget preparation
Budget lines with no owner
Against all budget lines in scope
FPBudget preparation
Submissions after the cut-off
Against all budget lines in scope
FPBudget approval
Budgets pending approval
Against all budgets awaiting approval
FPBudget approval
Approvals outside the delegation matrix
Against all budgets awaiting approval
FPBudget approval
Approved budgets not uploaded
Against all budgets awaiting approval
FPForecasting
Forecast not submitted for the period
Against all forecast lines in the cycle
FPForecasting
Forecast lines unchanged from the prior cycle
Against all forecast lines in the cycle
FPForecasting
Forecast horizon incomplete
Against all forecast lines in the cycle
FPForecast accuracy
Forecast variance above threshold
Against all forecast lines with an actual
FPForecast accuracy
Variance repeating across cycles
Against all forecast lines with an actual
FPForecast accuracy
Accuracy commentary not provided
Against all forecast lines with an actual
FPBudget against actual
Cost centres overspent against budget
Against all cost centres with a budget
FPBudget against actual
Variances with no explanation
Against all cost centres with a budget
FPBudget against actual
Variance approvals pending
Against all cost centres with a budget
FPMargin analysis
Lines below target margin
Against all products and services with a target margin
FPMargin analysis
Margin declining against the prior period
Against all products and services with a target margin
FPMargin analysis
Margin drivers not explained
Against all products and services with a target margin
FPCapital expenditure planning
Capex approved and unspent
Against all approved capex items
FPCapital expenditure planning
Capex spent without approval
Against all approved capex items
FPCapital expenditure planning
Capex milestones missed
Against all approved capex items
FPCash flow planning
Cash forecast variance above threshold
Against all cash forecast lines
FPCash flow planning
Funding gaps flagged and open
Against all cash forecast lines
FPCash flow planning
Working capital days above target
Against all cash forecast lines
PCCost allocation
Costs unallocated at period end
Against all costs subject to allocation
PCCost allocation
Allocation cycles not run
Against all costs subject to allocation
PCCost allocation
Allocation rules with no owner
Against all costs subject to allocation
PCCost allocation
Costs allocated to inactive objects
Against all costs subject to allocation
PCCost allocation
Allocation results not reviewed
Against all costs subject to allocation
PCProfit centre control
Profit centres in loss against plan
Against all active profit centres
PCProfit centre control
Profit centres with no responsible owner
Against all active profit centres
PCProfit centre control
Inter-profit-centre postings unmatched
Against all active profit centres
PCProfit centre control
Profit centre mapping errors
Against all active profit centres
PCProfit centre control
Segment results not reconciled to the P&L
Against all active profit centres
PCManagement reporting
MIS packs not published
Against all reports and actions in the review pack
PCManagement reporting
Actions from the prior review still open
Against all reports and actions in the review pack
PCManagement reporting
Reports published with no reconciliation to the GL
Against all reports and actions in the review pack
PCManagement reporting
KPI definitions changed without approval
Against all reports and actions in the review pack
PCManagement reporting
Management review sign-off pending
Against all reports and actions in the review pack
IRAnomaly detection
Critical anomalies detected
Against all transactions scored in the period
IRAnomaly detection
Anomalies open beyond SLA
Against all transactions scored in the period
IRDuplicate and leakage detection
Duplicate payment candidates open
Against all payments and claims in the period
IRDuplicate and leakage detection
Recovery opportunities identified and not actioned
Against all payments and claims in the period
IRRecovery tracking
Recovery actions pending
Against all recoveries raised
IRRecovery tracking
Recoveries raised and not collected
Against all recoveries raised
IRManual intervention
Manual journals to control accounts
Against all postings in the period
IRManual intervention
Manual overrides of system-proposed values
Against all postings in the period
IRAccess and authorisation
Postings by users outside their role
Against all users and master data changes
IRAccess and authorisation
Unauthorised master data changes
Against all users and master data changes
IRAudit trail integrity
Transactions with an incomplete audit trail
Against all transactions in the period
IRAudit trail integrity
Backdated changes after sign-off
Against all transactions in the period
IRFraud indicators
Vendor bank detail changed before payment
Against all payments and vendor changes
IRFraud indicators
Payments just below an approval threshold
Against all payments and vendor changes
IRPredictive close risk
Close tasks predicted to breach
Against all domains and close tasks
IRPredictive close risk
Domains trending red against the prior close
Against all domains and close tasks
IRPredictive close risk
Exceptions repeating across three closes
Against all domains and close tasks

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