---
title: "Intercompany reconciliation audit trail for group finance"
description: "What auditors and internal control expect from intercompany matching: proposal evidence, reviewer decisions, and continuity across closes—not inbox threads."
locale: en
canonical: https://www.ninonai.com/en/guides/intercompany-reconciliation-audit-trail
last_updated: "2026-09-01"
---

# 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.

## Sitemap

See the full [sitemap](/en/sitemap.md) for all pages.