A structural blind spot. Rules-based systems verify that a file is attached and cannot read it, so a payroll statement attached to an operating cash reconciliation passes preparation, review and certification while substantiating nothing. The failure is silent and only an auditor finds it.
Any flagged mismatch, before it blocks a reconciliation. False positives on unusual but valid evidence must not stall the close.
Reject a reconciliation automatically, or treat absence of a match as proof of error. It flags for human judgement.
Attached evidence documents; the asserted supporting balance; account and period metadata
Validation report per reconciliation: does the document cover the right account and period, and does its closing balance agree with what was claimed
The domain supports the pattern and no vendor in this model sells it. That is a statement about the market rather than about the pattern; v_agent_gaps lists them.