{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"constraint_envelope_adjustment__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["journal entry approval threshold below threshold split entries sensitive accounts period end management override","journal entry approval workflow amount threshold recurring journal template auto approval risk based","ERP journal entry workflow conditional approval account amount recurring template segregation duties"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["journal entry control policy recurring standard entries approval risk sensitive accounts guidance","journal entry approval policy threshold recurring entries segregation duties internal control PDF","Oracle Fusion journal approval category source account period close approval rules"],"source_ids":["SRC1","SRC3"],"no_result_note":null},"products_practices_and_standards":{"queries":["PCAOB journal entries management override unusual accounts period end entries","site:sap.com journal entry approval workflow rules account amount company code source recurring","site:blackline.com journal entry workflow risk approval recurring journals templates"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":null},"component_combination":{"queries":["journal entry workflow exception expiration monitoring approval rules first party","journal entry workflow amount account group cost center automatic approval posting","financial close automated journals threshold approvals account validations audit trail anomaly monitoring"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":null}},"sources":[{"source_id":"SRC1","title":"AS 2401: Consideration of Fraud in a Financial Statement Audit","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/AS2401","source_type":"OFFICIAL_STANDARD","claims_supported":["Inappropriate or unauthorized journal entries are a recognized management-override mechanism, including at period end.","Relevant risk attributes include unusual or seldom-used accounts, unusual preparers, period-end timing, nonstandard processing, complex accounts, estimates, intercompany activity, and related parties.","The standard describes preformatted entries with specific approval criteria and automated exception reports for entries outside established parameters.","Recurring standard entries generally receive established internal controls, while nonstandard entries may warrant additional emphasis."]},{"source_id":"SRC2","title":"Examples of Defining Workflows for Journal Entry Verification","publisher":"SAP","url":"https://help.sap.com/docs/SAP_S4HANA_CLOUD/0fa84c9d9c634132b7c4abb9ffdd8f06/d372cc4a14fa40f5b930eb9cde53eac8.html?locale=en-U","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["SAP documents journal-entry verification workflows combining amount thresholds with account group, cost center, company code, responsible verifier, and approval depth.","Entries not triggering configured verification workflows can be automatically approved and posted.","The workflow changes whether verification occurs before posting rather than merely prioritizing retrospective review."]},{"source_id":"SRC3","title":"Oracle Fusion Applications Financials Implementation Guide — Manage Journal Approval Rules","publisher":"Oracle","url":"https://docs.oracle.com/cd/E15586_01/fusionapps.1111/e20375/F350915AN25358.htm","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Oracle documents approval rules based on amount and position within the period-close process.","Rules can use ledger-, batch-, header-, and line-level attributes, including category, source, account, and descriptive fields.","Configured journals requiring approval are routed before posting, while rules can specify no approval for other combinations.","The documentation is older direct evidence that multidimensional journal-approval envelopes predate the proposal."]},{"source_id":"SRC4","title":"Financial Close Management Software","publisher":"BlackLine","url":"https://www.blackline.com/products/financial-close/","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["BlackLine advertises automatic journal creation and direct ERP posting alongside account validations, threshold-based approvals, and end-to-end audit trails.","Its journal-risk tooling identifies anomalies and unusual patterns, while its close tooling supports exception-based management.","The product combines automated routine processing, preventive controls, monitoring, workflow visibility, role-based permissions, and segregation of duties."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The underlying control-shape problem is visible: authoritative guidance identifies period-end, unusual-account, unusual-preparer, nonstandard, and related-party characteristics as relevant independently of monetary value, while vendor documentation shows that amount-only approval boundaries and automatic below-threshold posting are real configurations. The retained sources do not directly demonstrate the proposal's specific empirical assertions about deliberate splitting immediately below a threshold or routine-template queue congestion in a particular company.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"closest_prior_art":[{"name":"SAP journal-entry verification workflows","source_ids":["SRC2"],"overlap":"Implements pre-posting rules combining monetary thresholds with account group, cost center, company code, verifier responsibility, and automatic posting outside verification conditions.","remaining_difference":"The source does not show the proposal's entire package of recurring-template qualification, expiring logged exceptions, and scheduled recalibration using clustering, corrections, latency, and gaming signals."},{"name":"Oracle Fusion multidimensional journal-approval rules","source_ids":["SRC3"],"overlap":"Allows approval requirements to depend on amount, close stage, source, category, account, and other journal attributes, with approval occurring before posting.","remaining_difference":"It does not expressly present a version-controlled recurring-template safe harbor or the proposed closed-loop adjustment and rollback metrics."},{"name":"PCAOB-described specific approval criteria and exception reporting combined with BlackLine close automation","source_ids":["SRC1","SRC4"],"overlap":"Together cover attribute-sensitive journal controls, differentiated treatment of standard versus nonstandard entries, automated posting, account validation, threshold approval, audit trails, anomaly monitoring, and exception-based close management.","remaining_difference":"The retained sources do not establish one named implementation integrating every proposed control, exception-expiry, and policy-recalibration detail."}],"prior_art_disposition":"ESTABLISHED_PRACTICE","contrastive_claim_remaining":"A narrower testable claim remains: compared with an organization's best available configurable multidimensional workflow, one integrated policy that couples amount-independent constraints for specified risky combinations, governed recurring-template release, an expiring logged novel-entry route, and scheduled recalibration from underconstraint, overconstraint, and gaming signals yields a better pre-specified tradeoff between risky direct postings and close delay.","contrastive_claim_falsifier":"On the same closed-period data, the integrated envelope provides no material improvement over an existing configurable SAP-, Oracle-, or equivalent multidimensional workflow in capturing independently reviewed target entries or releasing routine work, or it causes excessive or systematically uneven false escalations, admits risky template entries, cannot be reproduced from available attributes, or is readily evaded through splitting, relabeling, retiming, or feeder systems.","gates":{"adequate_source_search":{"status":"PASS","rationale":"All four required lanes were searched; four opened direct sources from four publishers were retained, including an official auditing standard and three first-party product sources. The search found both older and current implementations rather than relying on phrase matching.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The problem is partly supported: journal-entry risk demonstrably depends on attributes beyond amount, and real systems expose amount-only and multidimensional approval configurations. Company-specific splitting and congestion still require measurement.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"distinct_testable_claim":{"status":"FAIL","rationale":"The proposal's stated distinctive claim—reshaping the pre-posting feasible space using multiple entry attributes—is already directly implemented in documented SAP and Oracle approval workflows and anticipated by PCAOB control guidance. Only the more narrowly integrated adaptive package remains contrastive.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A read-only shadow classification of one closed period is bounded and can compare the candidate against both the current policy and the strongest existing configurable multidimensional workflow using reproducibility, newly constrained sensitive entries, newly released routine entries, false escalations, distribution, and evasion checks.","source_ids":["SRC1","SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"The proposed first step changes neither ledger records nor live permissions and preserves segregation of duties, audit trails, and human review. Controller/CFO and audit-committee authorization remains necessary before any live control change, and findings must not be treated as fraud determinations.","source_ids":["SRC1","SRC4"]}},"screen_survival":false,"world_novelty_boundary":"This bounded public-web screen shows established multidimensional journal-approval practice and cannot establish world novelty, patentability, market size, expert acceptance, or realized value. It also does not prove that no implementation already combines every remaining template-governance, expiring-exception, monitoring, and recalibration feature."}