Financial integrity
Trace every material event to its ledger outcome.
Connect the business event, accounting rule, interface record, posting reference, exception route and reconciliation result in one evidence structure.
The control chain
Five questions that make posting behaviour visible.
The lineage is populated from reviewed client evidence, not generic assumptions.
01Business eventWhat occurred?
→
02ValidationWas it accepted?
→
03Posting instructionWhich rule applied?
→
04Subledger & GLWhere was it recorded?
→
05ReconciliationWhat proves completeness?
02Review scope
Follow both the happy path and the breaks.
A posting map is incomplete if it excludes timing, aggregation, reversals, errors or control evidence.
01
Event and rule catalogueEvent definitions, account determination, debit and credit logic, timing and ownership.
02
Interface and posting mapFiles, APIs, jobs, identifiers, transformations, aggregation and books of record.
03
Exception and reconciliation viewBreaks, queues, ageing, manual journals, corrections, evidence and accountable owners.
04
Gap and decision registerConfirmed facts, assumptions, missing evidence, control questions and required decisions.
Use cases
Support migration, assurance and architecture decisions.
The lineage can support current-state reconstruction, platform option assessment, migration design, control review and executive decision packs. It does not itself constitute an audit opinion.
Discuss a posting-lineage requirement