Use case · Finance & Audit · Finance
Automated Financial Reconciliation
This proposed application uses BrainShift to support financial reconciliation across bank statements, general ledgers, and payment records. Designed for Finance departments in audit and compliance environments, it combines agentic investigation with accountant review and controlled execution. Implementation complexity is medium, depending on source consistency, matching rules, and posting controls.
This page describes a proposed application of the BrainShift platform. It is not a description of a specific customer deployment.
Business challenge
Accountants often reconcile bank movements against ledger entries and payment batches exported from separate systems. Different references, settlement dates, currencies, and aggregation levels make legitimate matches difficult to identify, particularly when fees or partial payments separate the recorded amounts.
Unresolved differences require investigation across transaction histories and supporting documents. During period close, controllers need a defensible explanation of each exception, while auditors need evidence showing which records were compared, what changed, and who approved the treatment.
How BrainShift solves it
BrainShift Studio would configure reconciliation agents around approved accounting rules, source mappings, and exception categories. Agents could propose matches, identify missing entries, and prepare evidence-linked explanations. Configured calculation logic would establish balances and differences; AI reasoning would support investigation rather than substitute for accounting controls.
Agentic Workflows would coordinate retrieval, matching, investigation, and approval across accountants and controllers. Action Hub could carry out explicitly approved updates in connected systems, subject to connector permissions and validation. Uncertain matches, material differences, and proposed journal entries would remain with authorized finance reviewers.
How it works
Step-by-step workflow
- 01
1. Define the reconciliation scope
Select accounts, entities, currencies, and periods. Finance owners approve matching tolerances, materiality rules, exclusions, and reviewer responsibilities.
- 02
2. Retrieve and validate records
Collect authorized ledger extracts, statements, and payment records. Check completeness, opening balances, duplicates, and source timestamps before comparison.
- 03
3. Propose transaction matches
Apply approved rules for exact, grouped, and partial matches. Flag date, reference, fee, or currency differences with supporting records.
- 04
4. Investigate unresolved differences
Agents examine available evidence and classify exceptions, such as timing differences, missing postings, or duplicate entries, without assuming a cause.
- 05
5. Obtain finance approval
Present proposed resolutions, calculations, evidence, and adjustment drafts. Route high-impact decisions to authorized reviewers under segregation-of-duties rules.
- 06
6. Execute and verify
Action Hub submits approved changes through configured connections. Verify system responses, refresh affected balances, and retain the reconciliation evidence.
In practice
Example requests
"Reconcile yesterday’s settlement batch."
The system compares available settlement and ledger records, proposes matches, and lists exceptions.
"Why does this deposit differ from the invoice total?"
It checks supporting records for fees, partial payments, and timing differences, citing evidence or identifying gaps.
"Prepare an adjustment for this missing bank fee."
It drafts an evidence-linked adjustment and routes it for approval before any posting.
BrainShift components
What each module does
BrainShift Studio
Build reconciliation agents with account mappings, investigation instructions, and evidence-linked exception outputs.
Agentic Workflows
Orchestrate validation, matching, exception investigation, reviewer assignment, and approval gates.
Action Hub
Execute approved adjustments or status updates through restricted connections and record execution results.
Enterprise integrations
Systems it can connect to
Configurable integration options, confirmed during implementation.
- SAP: Configurable access to ledger entries and approved journal submission.
- Oracle ERP: Alternative connection for balances, payment records, and approved adjustments.
- SQL Server: Read authorized reconciliation staging tables and transaction extracts.
- REST APIs: Connect available banking or payment interfaces for statement retrieval.
- Document management: Retrieve supporting vouchers and retain review evidence where configured.
Data sources
- Bank statements and settlement reports
- General ledger entries and account balances
- Accounts payable and receivable subledgers
- Payment batches and remittance references
- Approved reconciliation policies and prior-period exceptions
Business outcomes
Potential benefits
Less manual comparison
Rule-based matching could reduce repetitive line-by-line checks.
Clearer exception ownership
Assigned reviewers could reduce unresolved handoffs during close.
More consistent investigations
Standard exception categories could make review decisions easier to compare.
Stronger review evidence
Linked source records could simplify audit walkthroughs and follow-up.
Controlled adjustments
Approval gates could help prevent unsupported changes to financial records.
Suggested KPIs
Security and deployment
Design the application for sovereign, on-premises, or private cloud deployment according to organizational requirements. Apply SSO, role-based access, restricted connector identities, and audit trails covering source access, proposals, approvals, and execution. Separate preparation from approval and align evidence retention with finance policy.
Human oversight
Finance defines accounting policy and retains responsibility for sign-off. High-impact actions, including journal posting and final reconciliation approval, require human authorization. Missing evidence or failed validation should stop execution and trigger escalation.
FAQ
Frequently asked questions
Can it handle partial payments?
Yes, through configured matching rules; ambiguous allocations remain subject to review.
What happens when evidence is incomplete?
The exception remains unresolved, with missing information identified for the accountant.
Does every ERP need connecting?
No. Connections depend on the accounts and systems included in scope.
Can it post adjustments without approval?
No. High-impact postings require authorization and configured execution controls.
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