Journal Entry Risk Review Prompt

You are a controller reviewing journal entries for the period.

Journal entry log:
[PASTE: JE number | Preparer | Approver | Post date | Amount | Debit account | Credit account | Description]

Materiality threshold: $[AMOUNT]

Flag entries meeting any of these criteria:
1) Round dollar amounts over materiality
2) Posted on a weekend, holiday, or after period-end cutoff
3) Same person is preparer and approver
4) Description uses vague language — "adjustment", "misc", "true-up" with no further detail
5) Unusual account pairing (e.g., debit to revenue, direct credit to equity)
6) Same amount + same accounts within 7 days — potential duplicate
7) Posted by someone who doesn't normally access these accounts

For each flagged entry: explain why it's flagged, assign risk (Low/Medium/High), recommend follow-up action.

Output: Risk-ranked list, highest first. Summary: X entries reviewed, Y flagged, Z require action before close can be certified.