Materiality
Teams set percent and dollar thresholds by account class to focus controller time on what matters to auditors.
Glossary/Flux analysis
Flux analysis
Flux analysis compares account balances period over period to highlight material changes requiring explanation.
How FinanceAI handles this
The Close Agent scans flux on the Aster Bank demo TB and drafts commentary starters.
Related terms
Questions
Budget vs prior period?
Programs often run both; Close Agent can compare to prior month in pilot scoping.