Maker-checker
SOX programs require preparer and approver separation for manual journals.
Glossary/Journal entry
Journal entry
A journal entry records debits and credits to adjust the general ledger with approval and audit trail.
How FinanceAI handles this
Agents propose JEs; approvers with sufficient approvalLimit post in the app workflow.
Related terms
Questions
Automated vs manual?
Agent proposals are manual journals until your ERP integration posts them on approval.