Journal entry review
Every detector here is a deterministic rule over the journal population — no model decides whether a signal exists. The agent judges how serious each entry is and writes the narrative, and there is no path by which it can remove a signal the rules raised.
The population as a whole
A different question from whether any one entry is irregular
Manual posting is concentrated in one preparer; 4 entries remain unapproved
- JE-202 and JE-205 post to the identical account pairing 2000 / 5300. That is the shape a duplicate takes, though here the values differ, so the more likely reading is two separate corrections to the same account rather than one entry posted twice.
- Wei Ling Tan prepared 4 of the manual entries, carrying 94 per cent of the manual value. Concentration is not a finding on its own, but it means the two-person control is carrying more weight here than the org chart suggests.
- 6 of 13 entries carry at least one control signal, and 4 remain unapproved. Manual entries are 37 per cent of the population by value.
- A first-digit distribution was computed but the population is 13 entries, far below the size at which a deviation from Benford's law means anything. It is shown for completeness and must not be read as evidence either way.
- These are population-level observations. None of them is a conclusion about any individual entry, which the per-entry control rules cover separately.
| Preparer | Entries | Share |
|---|---|---|
| Wei Ling Tan | 4 | 94% |
| Budi Santoso | 1 | 4% |
| Nurul Aisyah | 1 | 3% |
| Daniel Koh | 1 | 0% |
2000 / 5300JE-202 (87,400) · JE-205 (2,400)
JE-201 · Top-side reclassification of cost of services
Group · manual · prepared by Wei Ling Tan, approved by Wei Ling Tan · posted 2026-01-10
- Round-number entry. Value of 500,000 is an exact multiple of 100,000, which rarely arises from a computed balance.
- Posted at a weekend. Posted on 2026-01-10, which falls at a weekend.
- Prepared and approved by the same person. Wei Ling Tan both prepared and approved the entry, so no second person reviewed it.
- Manual entry at or above planning materiality. Manual entry of 500,000 is at or above the 100,000 review threshold.
A manual top-side entry of SGD 500,000 was prepared and approved by the same person, posted at a weekend, and is an exact round number. Each of those alone is worth a question; together they describe an entry that no second person has examined and that no computed balance would produce. It remains unapproved, so it has not reached the ledger.
Do not approve. Require the preparer to produce the supporting calculation, and have a second approver review it before the period is locked.
| Account | Dr | Cr |
|---|---|---|
5000 Cost of services | 500,000 | — |
2100 Accruals and other payables | — | 500,000 |
| Balanced | 500,000 | 500,000 |
JE-103 · Period-end accruals per the accrual schedule
Group · manual · prepared by Wei Ling Tan, approved by Arun Selvaraj · posted 2026-01-07
- Manual entry at or above planning materiality. Manual entry of 564,350 is at or above the 100,000 review threshold.
The entry is above the manual review threshold at SGD 564,350, which is why it was surfaced, but it is supported by a schedule, was approved by someone other than the preparer, and agrees to the reconciliation for that account.
No action. Retain the supporting schedule as evidence of review.
| Account | Dr | Cr |
|---|---|---|
5300 Other operating expenses | 564,350 | — |
2100 Accruals and other payables | — | 564,350 |
| Balanced | 564,350 | 564,350 |
JE-104 · Current tax provision for the financial year
Group · manual · prepared by Wei Ling Tan, approved by Arun Selvaraj · posted 2026-01-08
- Manual entry at or above planning materiality. Manual entry of 444,300 is at or above the 100,000 review threshold.
The entry is above the manual review threshold at SGD 444,300, which is why it was surfaced, but it is supported by a schedule, was approved by someone other than the preparer, and agrees to the reconciliation for that account.
No action. Retain the supporting schedule as evidence of review.
| Account | Dr | Cr |
|---|---|---|
5900 Income tax expense | 444,300 | — |
2400 Income tax payable | — | 444,300 |
| Balanced | 444,300 | 444,300 |
JE-202 · Late adjustment to other operating expenses
Group · manual · prepared by Wei Ling Tan, approved by Arun Selvaraj · posted 2026-01-15
- Posted after the close window closed. Posted 2026-01-15, after the close window ended on 2026-01-13.
The entry was posted after the close window had ended. Late adjustments bypass the review sequence the close is built around, and this one is still awaiting approval.
Confirm why the adjustment arrived late, obtain approval, and either bring it into the period or defer it to the next.
| Account | Dr | Cr |
|---|---|---|
5300 Other operating expenses | 87,400 | — |
2000 Trade payables | — | 87,400 |
| Balanced | 87,400 | 87,400 |
JE-204 · Allocate shared crew costs to the parent
E100 · manual · prepared by Budi Santoso, approved by Wei Ling Tan · posted 2026-01-09
- Prepared by someone outside the entity. Budi Santoso is authorised for E300, E310, E600 but prepared an entry for E100.
The entry was prepared by someone assigned to a different entity. That is not wrong in itself for a shared-cost allocation, but it falls outside the normal segregation of duties.
Confirm the allocation basis with the entity controller and record the approval against the entity that bears the cost.
| Account | Dr | Cr |
|---|---|---|
5100 Staff costs | 63,000 | — |
2100 Accruals and other payables | — | 63,000 |
| Balanced | 63,000 | 63,000 |
JE-203 · Reclassify prepayment recognised in error
E200 · manual · prepared by Nurul Aisyah, no approver · posted 2026-01-09
- Manual entry with no approver. No approver is recorded against the entry.
A manual entry of SGD 45,000 carries no approver. The entry itself is small and its description is consistent with a routine correction, but it has not been through the two-person control.
Route to the reviewer named on the entity for approval, or reject it if the original treatment was correct.
| Account | Dr | Cr |
|---|---|---|
1200 Other receivables and prepayments | 45,000 | — |
5300 Other operating expenses | — | 45,000 |
| Balanced | 45,000 | 45,000 |
Full journal population
Every close entry considered by the detectors
| Entry | Entity | Source | Prepared / approved | Value | Signals | Status |
|---|---|---|---|---|---|---|
JE-101 Depreciation charge on property plant and equipment | Group | system | Wei Ling Tan / Arun Selvaraj | 896,500 | Clean | Posted |
JE-102 Depreciation of right-of-use assets | E100 | system | Daniel Koh / Wei Ling Tan | 120,000 | Clean | Posted |
JE-103 Period-end accruals per the accrual schedule | Group | manual | Wei Ling Tan / Arun Selvaraj | 564,350 | 1 | Posted |
JE-104 Current tax provision for the financial year | Group | manual | Wei Ling Tan / Arun Selvaraj | 444,300 | 1 | Posted |
JE-105 Foreign exchange revaluation of monetary balances | Group | system | Wei Ling Tan / Arun Selvaraj | 18,000 | Clean | Posted |
JE-106 Eliminate intercompany receivable against payable | Group | system | Wei Ling Tan / Arun Selvaraj | 61,000 | Clean | Posted |
JE-107 Eliminate intercompany management fee | Group | system | Wei Ling Tan / Arun Selvaraj | 240,000 | Clean | Posted |
JE-108 Eliminate investment in subsidiaries against share capital | Group | system | Wei Ling Tan / Arun Selvaraj | 1,520,000 | Clean | Posted |
JE-201 Top-side reclassification of cost of services | Group | manual | Wei Ling Tan / Wei Ling Tan | 500,000 | 4 | Awaiting approval |
JE-202 Late adjustment to other operating expenses | Group | manual | Wei Ling Tan / Arun Selvaraj | 87,400 | 1 | Awaiting approval |
JE-203 Reclassify prepayment recognised in error | E200 | manual | Nurul Aisyah / — | 45,000 | 1 | Awaiting approval |
JE-204 Allocate shared crew costs to the parent | E100 | manual | Budi Santoso / Wei Ling Tan | 63,000 | 1 | Awaiting approval |
JE-205 Reclassify sundry supplier invoice | E100 | manual | Daniel Koh / Wei Ling Tan | 2,400 | Clean | Posted |