Integrity you can show.
Independent controls, ledger analytics and transparency work for finance teams that need proof, not promises.
| Entry | Posted | Description | Amount | Keyed by | Approved by |
|---|---|---|---|---|---|
| JE-4464 | Thu 11:47 | Payroll accrual, week 26 | 61,905.00 | payroll | controller |
| JE-4465 | Thu 15:20 | Credit memo, returned stock | 1,240.00 | ar.clerk | sr.accountant |
| JE-4466 | Fri 08:55 | Cycle count adjustment | 3,876.15 | warehouse | controller |
| JE-4467 | Fri 09:31 | Rent, branch 2 | 12,000.00 | ap.clerk | controller |
| JE-4468 | Fri 13:10 | Bank fees, June | 214.60 | sr.accountant | controller |
| JE-4469 | Fri 16:42 | Utilities accrual | 4,580.00 | sr.accountant | controller |
| JE-4470 | Fri 17:05 | Deferred revenue release | 15,600.00 | sr.accountant | controller |
| JE-4471 | Sun 23:48 | Reclass freight to prior period | 18,400.00 | sr.accountant | sr.accountant |
| JE-4472 | Mon 08:40 | Vendor credits applied | 2,005.75 | ap.clerk | controller |
| JE-4473 | Mon 09:12 | Customer receipts, wire | 27,450.00 | ar.clerk | controller |
| JE-4474 | Mon 10:26 | Card statement, June | 3,118.92 | ap.clerk | controller |
| JE-4475 | Mon 11:03 | Forklift, branch 1 | 38,900.00 | sr.accountant | controller |
Eight lines of work, one ledger
Every engagement starts from how money moves. Start with the problem in front of you.
Financial Process & Controls
Controls built for the team you have
Fraud Risk & Ledger Analytics
Find fraud risk before it costs you
Compliance Documentation
Written rules people actually follow
Ethics & Governance Assessments
Governance claims, checked against evidence
Transparency Consulting
Publish only what the records support
Financial Data Research
Answers you can trace to a source
Finance Technology
Automate the checks, keep the judgment
Financial Education
Teach finance with your own examples
Trace, test, disclose, teach
The same four moves on every engagement.
Trace
Map who starts, approves, changes and records each transaction, and where.
Test
Analyze every entry in the period, then walk real transactions with your team.
Disclose
Report findings in plain language, ranked by consequence, for whoever relies on them.
Teach
Train the people who run the controls and leave a runbook behind.
Margins too smooth to be true
An illustrative composite: self-approved Sunday-night entries at a distributor were steadying monthly margins.
- Status
- Illustrative composite
- Duration
- A three-week diagnostic, a ten-week project, then a monthly monitoring subscription
What the ledger scan looks for
A few of the tests. A person reviews every flag.
| Test | Looks for |
|---|---|
| after_hours_entry | Manual entries posted at night, on weekends or after close |
| self_approved | Entries keyed and approved by the same user |
| vendor_bank_change | Bank details changed just before a payment run |
| shared_identity | A vendor sharing an address or bank account with an employee |
| split_under_limit | Several payments to one payee just under an approval limit |
We never audit, so we can tell you
Finance Ethics is a consulting, research and technology firm, not a CPA firm. We issue no audit opinions, so we can sit beside your auditors, lenders and board and say exactly what we found.
Our own rules are public. Read our principles.
Lean teams under heavy scrutiny
Five kinds of organization carry more scrutiny than their headcount suggests.
Start with what worries you
The scoping call is free. You leave it knowing where to start.