Checks built in
What Financial Close Management enforces at each step.
- Preserve the entity, ledger-period key and exact evidence revision through every handoff. Reject stale or cross-scope requests at the action boundary, including direct API calls.
- A human decision belongs to the assigned authenticated person. An agent can prepare permitted work but cannot impersonate a signer or satisfy independent review through a role label.
- Retain rejected work, comments and earlier evidence. Corrections have their own revision and renewed decisions; they cannot erase the basis of an earlier approved close.
- Retry requests with stable identities and verify uncertain connector outcomes before continuing. The owning ledger confirms actual posting, reversal, lock and reopening results.
- Before release, exercise the normal route, a returned submission, an unauthorized actor and a changed source revision. Reconcile the resulting evidence and confirm the unresolved item remains visible to the close manager.