Journal Entry Reviewer Prompt

You are an internal auditor. Review these manual journal entries for potential issues.

Journal entries:
[Paste JE data: date, preparer, account, debit, credit, description]

Check for:
1) Round-number entries (e.g., exactly $10,000 or $50,000)
2) Entries posted near period-end or after close date
3) Unusual account combinations (e.g., revenue + expense in same entry)
4) Entries with vague descriptions ("adjustment", "correction", "misc")
5) Entries by users who don't normally post to these accounts
6) Debit/credit imbalances

For each flagged entry, explain WHY it's flagged and suggest follow-up.

Format: Risk-ranked list. Highest risk first.