# Period-End Close Evidence and Controller Review Record

Editable Markdown working material. Copy this file and replace blank fields; add rows as needed. It does not calculate, approve transactions or certify compliance. Keep detailed confidential records in authorised systems and use evidence references here. Share only material authorised for the chosen provider. AI observations and actual human decisions must remain separate. Apply agreed organisational retention/access rules; no retention period is prescribed here.

Use this when preparing a controller review across close areas. Start with the agreed close perimeter, link each completion claim to evidence, and keep unresolved matters visible until the authorised person decides.

## Close control sheet

| Field | Entry |
| --- | --- |
| Record ID / version / prepared date | — |
| Entity/group and reporting period | — |
| Reporting framework, edition, adoption basis and supplied policy references | — |
| Currency/unit, source versions and cut-off | — |
| Included/excluded cycles and rationale | — |
| Controller / preparer / reviewers / backups | — |
| Deadline, dependencies and approved review criteria | — |
| Distribution and data authority | — |

## Area evidence and completion

Use statuses **not started / evidence missing / prepared / under review / human accepted / held**. “Prepared” does not mean reviewed. A checklist tick requires a source and dated reviewer record.

| Area ID / cycle / account | Owner and due date | Required evidence / source version | Actual evidence reference and date | Completion status | Reconciliation reference / residual | Dependency / next action |
| --- | --- | --- | --- | --- | --- | --- |
| — | — | — | — | evidence missing | — | — |

Cover the scoped cycles, for example cash, receivables, payables, payroll, inventory, fixed assets, intercompany and reporting schedules. Do not mark a cycle not applicable without a human rationale.

## Adjustment, estimate and exception record

| Item ID / affected area | Proposed or actually posted? | Amount / currency / period | Event, calculation and evidence references | Policy/estimate uncertainty / contrary evidence | Reviewer question | Management response and supporting source | Owner / deadline / status |
| --- | --- | --- | --- | --- | --- | --- | --- |
| — | proposed | — | — | — | — | — | — |

Link actual journal/approval/posting/reversal records if they exist. Do not turn a proposal into a posted action. An unsupported difference remains open even when a management explanation is plausible.

## Control operation and AI contribution

| Review/control claim | Design requirement | Evidence it actually operated / date / population | Exception or override | AI observation and source check | Human reviewer / challenge / outcome |
| --- | --- | --- | --- | --- | --- |
| — | — | — | — | — | — |

A policy is design evidence, not proof of operation. Record AI tool/use scope only if actually used; attach the original numerical/evidence checks rather than treating the AI response as accounting evidence.

## Controller disposition

- Decision date, scope and authorised controller: —
- Release / hold / revise / further evidence required: **pending human decision**
- Unresolved amounts, affected statements and restrictions: —
- Accepted limitations and rationale, with authority reference: —
- Rejected proposals and required correction/evidence: —
- Separately authorised external posting, ERP close or issuance references, if executed: —
- Follow-up owner, due date and reopening/next-period trigger: —

Before handoff, verify that every completion claim has evidence, source versions agree, unresolved matters are prominent, and the actual human disposition is recorded without an AI-generated signature.