Review and evidence

Finance Reviewer records a decision against the document revision actually examined. The decision carries a reviewer, time and reason, while the attachment carries a file title, evidence type, uploader and visibility. Operation receipts record an action key, expected revision and result state. Together these records let Controller distinguish a human decision from an attempted operation and trace each back to the parent document.

When a supplier invoice amount changes after a return, Document Owner revises the document while keeping the earlier decision. Finance Reviewer examines the new revision and records a fresh decision. Controller opens a needs review operation receipt, checks its parent, key and effect references, and leaves it open if any link is absent. An operation result cannot stand in for approval or erase an earlier posted record.

• Prepare the source. Enter the reviewer, decision reason and source revision and keep the related record available to the next owner.
• Make the decision. Check that the later revision receives its own decision. Record the named decision on the revision under review.
• Follow the result. Keep the next accounting action tied to its source rather than treating a status label as the whole history.

The first pass should use an actual billing or cost case that the team recognizes. Choose one organization and one counterparty, then follow the record to the point where a reviewer or controller must act. Read the linked lines and evidence before changing status. If a figure differs from its support, send the record back with a reason and let the owner correct that same business case.

Agree who can upload Internal or Shared files and who decides on the document’s examined revision. Finance Reviewer records Approve, Reject or Return with a reason and decision time. Controller owns Failed and needs review operation results. Decide which source links and effect references must exist before an exception can be closed; keep the original decision and posted evidence through corrections.

Return a supplier document with a wrong amount and record the reason. Document Owner changes the amount, then Finance Reviewer inspects the new revision and records a new decision. Create an operation receipt without effect references and ask Controller to trace it. The exception stays open while the link is absent; a repeated request with the same operation key should not create a second effect.

• Operation exceptions — Controller investigates Failed and needs review actions by parent and reason.
• Review decisions — Finance Reviewer traces the examined revision, reviewer and reason.

Start with document review, follow certified billing, and use journal posting or cash settlement for the resulting accounting work.