{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"catalytic_pathway_enablement__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["manual journal entry audit evidence support automation workflow reconcile ledger attachments approvals","audit sample evidence package automatic retrieval reconcile general ledger supporting documents","automated PBC journal entry audit sample supporting document matching reconciliation evidence package"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["PBC request management journal entry supporting documentation audit trail","vouching journal entries documentary evidence general ledger matching","test of detail automated document matching audit sample"],"source_ids":["SRC1","SRC3","SRC4"],"no_result_note":null},"products_practices_and_standards":{"queries":["PCAOB journal entry testing supporting evidence population completeness","BlackLine journal entry supporting documentation audit trail GL validation","DataSnipper test of detail supporting document matching","audit evidence package PBC workflow read-only auditor share"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["journal entry testing document matching automation audit","automated evidence collection PBC ledger reconciliation supporting documents","audit evidence capsule journal entry","selective audit evidence workflow exception routing reusable package"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":"No retained source described the entire proposed combination for already-posted routine manual journal entries, including governed eligibility, cross-system retrieval, frozen-ledger reconciliation, indexed release, exception routing, reset verification, and capacity-based suspension."}},"sources":[{"source_id":"SRC1","title":"Audit Focus: Journal Entries","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/resources/staff-publications/audit-focus/audit-focus-journal-entries","source_type":"OFFICIAL_GUIDANCE","claims_supported":["PCAOB staff continues to observe numerous deficiencies in journal-entry examination.","Journal-entry testing requires attention to population accuracy and completeness, supporting evidence, controls, and professional judgment.","Observed good practices include structured templates, practice aids, and software audit tools, while auditors remain responsible for selection and testing decisions."]},{"source_id":"SRC2","title":"Journal Entry: Create, Validate, Support, and Approve Manual Journal Entries","publisher":"BlackLine","url":"https://pages.blackline.com/rs/blacklinesystems/images/blackline-journals-module-overview.pdf","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["BlackLine offered configurable manual-journal templates, validation, approval routing, supporting-document attachment, GL document-number retrieval, auditor roles, and workflow-status visibility.","Journal entries could be linked to account reconciliations and associated reconciling items.","This is longstanding domain-specific prior art for integrating journal-entry support and audit trails, although its described workflow begins before posting."]},{"source_id":"SRC3","title":"Test of Detail - DataSnipper for External Audit","publisher":"DataSnipper","url":"https://www.datasnipper.com/external-audit/test-of-detail","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["DataSnipper automatically matches audit-sample data to uploaded supporting documents and creates source cross-references.","It supports batch extraction from similar documents and produces a reviewable Excel artifact.","This is prior art for reducing evidence matching, extraction, navigation, and cross-referencing effort in tests of detail."]},{"source_id":"SRC4","title":"AuditRelay — Turn Your Auditor's PBC List into an Evidence Package","publisher":"AuditRelay","url":"https://www.getauditrelay.com/","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["AuditRelay converts PBC requests into tracked tasks, collects or auto-collects evidence, records readiness gaps, and exports labeled, cross-referenced packages or read-only links.","It provides evidence hashing, separation-of-duties approval, exception-like statuses, and reuse through an evidence vault.","The product makes the recurring multi-system request and packaging burden directly visible, but its current emphasis is SOC 2 evidence rather than financial-statement journal entries."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The general burden is visible: official guidance documents recurring journal-entry testing deficiencies and the need to verify populations and supporting evidence, while first-party products explicitly address scattered support, manual matching, PBC tracking, cross-referencing, and audit-ready packaging. The retained sources do not independently quantify the proposal's exact multi-entity, routine-manual-entry reconstruction queue or show that evidence assembly is its rate-limiting step.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"closest_prior_art":[{"name":"BlackLine Journal Entry module","source_ids":["SRC2"],"overlap":"Combines configurable journal-entry templates, supporting documents, validation rules, approval workflow, GL identifiers, reconciliation links, status history, and auditor access.","remaining_difference":"The described system manages entries before and through posting; it does not establish a separate read-only, post-selection capsule lane with cross-system retrieval, frozen-population reconciliation, explicit rejection rules, per-cycle reset verification, or metered downstream capacity."},{"name":"DataSnipper Test of Detail","source_ids":["SRC3"],"overlap":"Batch-matches audit samples to supporting documents, extracts relevant fields, embeds source cross-references, and creates a portable review artifact.","remaining_difference":"It starts from uploaded documents and sample data and does not itself establish journal-entry eligibility, retrieve approval and lineage artifacts across systems, prove population completeness, manage authorization, or meter and reset a reusable service."},{"name":"AuditRelay evidence-package workflow","source_ids":["SRC4"],"overlap":"Turns auditor requests into governed tasks, collects evidence, applies approval separation, detects missing or stale items, reuses approved evidence, and releases an organized read-only package.","remaining_difference":"Its demonstrated focus is SOC 2, with limited automated connectors; it does not demonstrate amount and identifier reconciliation to a frozen financial ledger or a selective lane specifically for routine posted manual journal entries."},{"name":"Combined BlackLine, DataSnipper, and AuditRelay practice stack","source_ids":["SRC2","SRC3","SRC4"],"overlap":"Together the products cover most component capabilities: journal-entry support and GL linkage, automated evidence matching and cross-referencing, PBC workflow, readiness checks, reusable evidence, and read-only package delivery.","remaining_difference":"The retained evidence does not show these capabilities integrated into one versioned, selectively gated, repeatedly reset service whose total capacity and downstream reviewer load are jointly controlled for already-posted journal entries."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"For already-posted, routine manual journal entries, one integrated read-only service can apply a preregistered eligibility contract, retrieve authorized evidence across systems, reconcile identifiers and amounts to a frozen ledger population, release an indexed provenance-bearing capsule for unchanged human review, and return to a validated ready state while reducing total preparer and reviewer burden without shifting work or degrading exception handling.","contrastive_claim_falsifier":"The claim is falsified if a matched retrospective trial under unchanged evidence criteria shows no reduction in combined preparation and reviewer-navigation effort, materially worse completeness or matching accuracy, proportional human cleanup per artifact, unreliable reset, or equal-or-greater downstream exception load; it is also contrastively displaced if a documented pre-existing deployment is found that already integrates these same journal-entry-specific gating, retrieval, reconciliation, release, exception, reset, and capacity functions.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct descriptions, PBC and vouching terminology, official journal-entry guidance, longstanding and current first-party products, and combinations of evidence collection, matching, reconciliation, packaging, exception, and reuse functions. Exactly four opened direct sources from four publishers were retained.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The exact rate-limiting queue is not established, but official guidance and multiple product sources make the underlying journal-entry evidence, population, document-matching, PBC, and packaging burdens sufficiently visible for a light screen.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"Despite extensive adjacent components, the remaining integrated claim is bounded to already-posted routine manual journal entries and has measurable eligibility, reconciliation, completeness, effort, reset, exception, and downstream-load outcomes.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A single retrospective shadow batch of no more than 24 completed entries, including known ineligible cases, can compare the proposed lane with archived or replayed manual handling using unchanged reviewer criteria and without audit reliance.","source_ids":["SRC1","SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"A read-only, non-authoritative retrospective probe can preserve the auditor's authority over selection, sufficiency, procedures, and conclusions. Access, confidentiality, false matching, contradictory evidence, and independence remain stop conditions requiring controller, control-owner, security, and audit authorization.","source_ids":["SRC1","SRC2","SRC4"]}},"screen_survival":true,"world_novelty_boundary":"This bounded public-web screen found adjacent and combinable prior art, not proof of novelty. It cannot establish world novelty, patentability, market size, expert acceptance, implementation feasibility, or realized value; unindexed deployments, patents, procurement materials, internal firm tools, and product capabilities not documented on the opened pages may narrow or eliminate the remaining contrast."}