Audit trail: evidence on intercompany reconciliation decisions

Statutory and internal reviewers ask for a defensible chain from GL break to human sign-off. Spreadsheets and email fragments fail when staffing changes or the same corridor is debated again. A governed workspace keeps proposals, rationales, and reviewer actions together.

Minimum evidence per reconciliation decision

Useful artefacts include the period session, imported or synced GL lines, each match proposal with confidence and narrative, and explicit approve/reject by a named role. Ninon is designed so these elements stay attached to the break—not retyped into a slide for the audit committee.

Continuity and what software does not certify

Organisational memory carries legitimate patterns into the next close; it does not replace your retention policy or SOC/ISO claims. Align export and access controls with your DPA and IT standards—the Trust page summarises current product practices without substituting for procurement questionnaires.