Traceable sources
Important numbers and claims remain connected to supporting evidence. Missing, unclear, or conflicting information is made visible rather than silently filled in.
Controlled calculations
Material calculations use controlled, reproducible logic and tie back to agreed source information.
Visible assumptions and exceptions
Assumptions, unresolved questions, missing evidence, and items requiring management input are made explicit.
Human judgment and accountability
AI can help organize information, compare results, identify possible drivers, and prepare explanations. Accountable people retain responsibility for interpretation, review, judgment, and decision-making.
Continuity across cycles
Where prior context affects the next cycle, relevant mappings, decisions, explanations, corrections, assumptions, reviewer judgments, and open exceptions are carried forward and updated, superseded, or retired as needed.
