How far accrual estimates diverge from the actual amounts that replace them.
Value and count of reconciling items outstanding beyond policy thresholds.
Share of transactions cleared automatically by rules, without reaching a human.
Proportion of total balance sheet value sitting in accounts that have been certified, measured at a fixed close day.
Elapsed time from an intercompany break being detected to both sides agreeing.
Elapsed business days from period end to the point the group authorises publication of results.
Share of control tests passing without deficiency.
Cumulative delay on tasks with zero slack — the only delays that actually move the publication date.
Share of certified reconciliations and posted entries carrying adequate supporting documentation.
Elapsed time from an exception being raised to being resolved.
Count of transactions requiring human investigation.
Value of intercompany balances where the two entities disagree, after FX restatement.
Proportion of entries created by a person rather than generated by a system.
Share of entities completing their close by the committed deadline.
Value and count of entries posted after a period was declared closed, correcting what was published.
Share of account reconciliations completed without human preparation or review.
Person-hours spent preparing and reviewing reconciliations.
Count of entries or reconciliations where preparer and approver were the same person, or approval preceded submission.
Finance team hours spent responding to auditor requests.
Value of balance differences that reconciling items do not account for.
Accruals that should have been released in the following period and were not.
Value of unexplained differences accepted rather than resolved.