Review and evidence

An approval status is useful for daily work; a reviewer also needs the decision that caused it. Review decisions capture the subject type, subject reference, decision, reviewer, date, reason and any conditions. A bill decision can link directly to the accounting document. Other links cover invoices and payments. This allows the Controller and auditor to distinguish an approval from the bill’s current payment status.

Operation receipts answer a different question: which action ran, who triggered it, when it happened and what result was recorded. The native bill approval, invoice issue and payment release actions use receipts as part of their recorded outcomes. The result state distinguishes succeeded, failed, partial and skipped attempts. Keep the receipt tied to the source reference when investigating an action that seemed to run but did not change the business record as expected.

• Human judgment. Review decisions retain a reviewer and reason for approval, rejection or return.
• Action outcome. Operation receipts retain the actor, time, reference and result state of a recorded operation.
• Supporting file. Record attachments connect an evidence type and uploaded file to the business record under review.

Define which decisions need a reason, what conditions reviewers may attach, and who may return a bill for correction. Decide how source files are named and which evidence type staff choose for invoice PD fs, contracts, purchase orders, bank statements and approval emails. An attachment references its parent table and record ID, so a migration must preserve those identities or relink the files carefully.

Review the access boundary for tax identifiers, contacts and financial evidence. Give the External Auditor read access to trace an outcome, and limit preparers to records assigned to their operating work. Use the role review to test a direct record link as well as the visible list. A filtered screen is useful for navigation, but permission still needs to be enforced on the underlying records.

Begin with a partner invoice waiting for approval. The AP Specialist adds the invoice file and coded lines. The Controller opens the document from the control desk, examines the attachment and any fund restriction, and runs the approval action. Open the decision record and the operation receipt. They should agree on the business record and outcome while retaining their different purposes: one records a person’s judgment, the other records the action result.

Repeat with an invoice issue or payment release that fails during a rehearsal. The team’s investigation should begin at the operation result and continue to the current business status. Do not infer success from a button click. The auditor should be able to find the original file, the decision and the action result without relying on a person’s memory.

• Accounting Documents Awaiting Review — Bills whose source files and decision context need a reviewer.
• AP Bills Worklist — Bills and due dates for a check against the recorded decision.
• GL Entry Review — Journal status and totals for an accounting evidence check.

See restricted expense review and implementation.