Restatement risk sits in the gaps
The figures that are hardest to trace are the ones most likely to need correcting after the fact.
By company type · Publicly traded
Every number,
Every number,
defensible on demand
A listed company does not get to say the number is roughly right. SCIKIQ makes every reported figure traceable to the source ledger entry that produced it, with the governance evidence an auditor and a regulator both expect.
94systems in a typical listed estate
26of them in a governed view
60days to a live 360 view
100%of figures traceable to source
01A day in the role
What the group controller sees
during the close
One governed brief instead of nine dashboards — every number traced to its source system, every recommendation showing its reasoning.
Good morning, AnjaliMonday · 7:30 AM
Reporting health92▲ 3AI confidence96%Agents working7liveDecisions need you2
Today’s brief
The close is at day 4 of 5 with every figure traced to source.
Lineage coverage reached 100% of reported lines, and manual journals fell for a fourth consecutive quarter. Two control exceptions remain open in one subsidiary.
If only one decision is made today, remediating those control exceptions is expected to reduce the most restatement risk.
Confidence96%
Reporting health
- Close readiness+22%Day 4 of 5
- Lineage coverage+38pt100% of lines
- Manual journals− 48%Fourth quarter down
- Restatement risk− 2.1ptNarrowing
- Guidance variance+0.4ptWithin range
- Control exceptions2 openOne subsidiary
What changed
- Control exceptions 2 openAccess review lapsed in one subsidiary
- Lineage coverage 100%Every reported line now traces to source
- Manual journals − 48%Automated matching replaced the workarounds
- Audit sample rework − 63%Evidence produced from the governed layer
- Disclosure obligations +2India DPDP provisions took effect this quarter
- Intercompany breaks − 62%Continuous reconciliation cleared the backlog
Decisions
Remediate the two control exceptions
PreventsMaterial weakness finding
Confidence96%
WindowBefore sign-off
Approve the DPDP disclosure note
Impact2 new obligations covered
Confidence90%
WindowThis reporting cycle
AI reasoning — why remediate first?
- Both exceptions sit in the access-review control the auditor tests
- Unremediated access findings are the most common material weakness
- The subsidiary’s owner is available before sign-off
- 11 comparable remediations closed inside the same cycle
Recommendation Remediate before sign-off.
AI has been working
- Traced 100% of reported lines to source ledgers
- Reconciled 14 intercompany balances continuously
- Checked every access grant against policy
- Generated audit-ready evidence packs
- Monitored DPDP and GDPR obligation changes
- Rebuilt the disclosure workbook from live data
WhyTwo open exceptions sit in the control auditors test first
Why nowRemediation must land before sign-off to avoid a finding
Evidence11 comparable remediations closed in the same cycle
Confidence96% · based on 6 audit cycles
AlternativeDisclose and remediate later — models a finding
Ask me anything — or tell me the outcome you’re trying to achieve
Illustrative controller view · sample data
02The estate
Nobody chose this.
It accumulated.
No single decision created the sprawl — each system was reasonable on the day it was bought. The cost only shows up when someone asks a question that crosses them.
Not in a governed view
In a governed view
View the data as a table
| Year | Governed | Not governed | Total systems |
|---|---|---|---|
| 2013 | 9 | 25 | 34 |
| 2015 | 11 | 32 | 43 |
| 2017 | 13 | 39 | 52 |
| 2019 | 16 | 46 | 62 |
| 2021 | 19 | 54 | 73 |
| 2023 | 22 | 62 | 84 |
| 2025 | 26 | 68 | 94 |
03The pressure
What this costs a
listed business
Audit is a manual reconstruction
Each cycle, teams rebuild the evidence trail by hand because lineage was never captured continuously.
Regulation keeps expanding
GDPR, HIPAA and India DPDP each add obligations that land on the same data teams already running the close.
04What changes
One governed view,
and four things follow
01
Trace every figure continuously
Full lineage from the reported number back to the source ledger entry, captured as the data moves rather than reconstructed at audit.
02
Govern the definition
One governed definition per reported metric, versioned, so a figure means the same thing across periods and filings.
03
Produce evidence automatically
Policy-as-code and trust scores generate audit-ready evidence mapped to GDPR, HIPAA and India DPDP.
04
Control non-human access too
Agents and service accounts get least-privilege credentials and audit trails, governed exactly like people.
05What it runs on
Built on Finance 360
This starts with Finance 360 — entities, P&L, variance and financial health — assembled over your existing systems with no replatform.
- Data Governance — policy-as-code and audit-ready evidence
- SCIKIQ vs Collibra — how this differs from a governance-only programme
Want to see your own estate mapped?
Thirty minutes on your actual sources — no pitch, no form maze.
Frequently asked questions
Can every reported figure be traced to its source?
Yes. Lineage is captured continuously as data moves, so any figure in a filing or board pack traces back to the source ledger entry rather than being reconstructed at audit time.
How does SCIKIQ support regulatory compliance?
Governance is built in: a business glossary, lineage, quality rules, trust scores and policy-as-code produce audit-ready evidence mapped to frameworks including GDPR, HIPAA and India DPDP.
Does this cover access by AI agents?
Yes. Access control extends to non-human identities, so agents and service accounts carry least-privilege credentials and full audit trails.