Every material movement needs an explanation before reporting, and writing them is repetitive assembly of the same evidence. Detection is statistical; the explanation is language work. Splitting the two is what makes this tractable.
The explanation, which becomes part of the reporting record and must be owned by a person.
Assert cause. Drivers must be framed as likely contributors — a confidently wrong causal claim becomes audit evidence. Figures must come from queries, never from the model.
Current and prior period balances across entities, currencies and hierarchies; transaction detail; prior explanations
Movement report with material changes flagged and a draft explanation per movement, each citing its evidence