Entries generated from reconciliation output arrive with their evidence already established, which makes them a natural candidate. The preparation is assembly; the risk sits in account coding, which is a judgement the reviewer must make.
Approval, routed by value band and entry type, with preparer and approver enforced as different parties.
Post without approval, or approve its own entry. The generated entry must carry provenance marking it machine-drafted.
Reconciliation findings or source document; account mapping; entry templates; prior similar entries; approval matrix
Drafted entry with narrative, account coding, supporting evidence attached and a risk score