{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp09_archetype_breadth150_20260804","research_id":"eoa_inverse_innovation_exp09_light_prior_art_20260804","cell_id":"controlled_reentry__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["automated journal posting duplicate incident staged restart reconciliation backlog","ERP journal interface duplicate posting recovery phased restart","\"journal interface\" \"restart\" duplicate posting general ledger","\"phased\" restart \"general ledger\" interface reconciliation"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":"No retained source documented the complete accounting-specific half-open restoration protocol; this phrase-level miss is not evidence of novelty."},"synonyms_and_historical_terms":{"queries":["general ledger interface replay duplicate entries recovery control","journal batch resubmission duplicate posting idempotency control","\"journal import\" \"duplicate\" \"restart\" general ledger","\"circuit breaker\" \"journal import\" accounting"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":"Older import, rerun, reprocessing, phased-return, and controlled-reintroduction terminology found adjacent practices but no complete match."},"products_practices_and_standards":{"queries":["site:docs.oracle.com journal import duplicate reference control totals general ledger","site:help.sap.com duplicate invoice journal posting duplicate check financial accounting","site:pcaobus.org journal entries interfaces reconciliation controls completeness accuracy","accounting system incident recovery staged reintroduction transaction processing controls"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":null},"component_combination":{"queries":["journal posting whitelist batch cap exception threshold staged recovery","accounting interface canary release automated journals rollback","duplicate journal prevention control totals approvals subledger general ledger reconciliation","\"batch cap\" journal posting reconciliation exception queue"],"source_ids":["SRC1","SRC2","SRC3","SRC4"],"no_result_note":"The components were visible separately, but the searches did not locate an accounting practice combining cohort caps, multi-window advancement, reconciliation-capacity thresholds, and automatic resuspension."}},"sources":[{"source_id":"SRC1","title":"Upload General Journal Entries: FAQ","publisher":"SAP","url":"https://help.sap.com/docs/SAP_S4HANA_CLOUD/0fa84c9d9c634132b7c4abb9ffdd8f06/583f130d246a4c61ab954580fe21787a.html","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Repeated journal-file uploads can create a new unique batch ID unless the prior batch ID is retained.","SAP provides configurable header- and line-level validations for detecting duplicated journal entries.","The source establishes duplicate prevention and replay identity as real journal-import control concerns, but does not prescribe staged post-incident restoration."]},{"source_id":"SRC2","title":"How Journals Are Imported","publisher":"Oracle","url":"https://docs.oracle.com/en/cloud/saas/financials/25d/faugl/how-journals-are-imported.html","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Journal imports can be selected by source and group-ID combination, providing a native way to partition import flow.","Oracle's process separates import, review or correction, posting, and reporting; failed lines can be corrected or deleted and the import rerun.","Posting performs validations and exposes errors, but the documentation does not make later import scope depend on persistent feedback from earlier cohorts."]},{"source_id":"SRC3","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":["Controls over initiating, authorizing, recording, and processing both automated and manual journal entries are audit-relevant.","Accuracy and completeness of the journal-entry population should be tested or supported by tested controls.","Unreconciled differences, complex accounts, automated processing, and the completeness of imported journal populations are relevant risk considerations."]},{"source_id":"SRC4","title":"Recovery — Incident Response Process","publisher":"UK Department for Education Cyber Security Hub","url":"https://cyber-security-hub.education.gov.uk/irp-recovery","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Official recovery guidance recommends bringing services back online in phases rather than all at once.","The guidance combines controlled reintroduction with smoke testing, user validation, heightened monitoring, continued containment, and timestamped recovery records.","It is generic incident-recovery guidance rather than an accounting-specific journal-posting protocol."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The underlying problem is visible: first-party ERP documentation recognizes duplicate risk during repeated journal upload, selectable journal-import cohorts, correction and rerun workflows, and posting errors; PCAOB guidance makes authorization, completeness, accuracy, automated-entry controls, and unreconciled differences material concerns. Official recovery guidance also favors phased, monitored reintroduction. The retained evidence does not directly quantify reconciliation-capacity overload or demonstrate that a simultaneous backlog release is riskier than a bounded release in this exact accounting incident, so support is partial.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"closest_prior_art":[{"name":"SAP repeated-upload identity and configurable duplicate-journal validation","source_ids":["SRC1"],"overlap":"Uses unique batch identity and configurable duplicate checks to prevent repeated journal uploads from silently creating duplicate entries.","remaining_difference":"It is an import-control mechanism, not a post-incident sequence with exposure caps, two-window hysteresis, reconciliation-capacity gates, progressive whitelist expansion, and resuspension."},{"name":"Oracle source/group-partitioned journal import, correction, validation, and rerun","source_ids":["SRC2"],"overlap":"Allows journal flow to be partitioned by source and group ID, reviewed, corrected, rerun, validated during posting, and inspected through error reports.","remaining_difference":"The documentation does not describe a controller-governed recovery state in which feedback from one bounded cohort determines admission of the next cohort or triggers rollback."},{"name":"Phased and monitored controlled reintroduction after an incident","source_ids":["SRC4"],"overlap":"Restores services in phases, retains containment, uses smoke tests and user validation, monitors anomalies, and records recovery activity.","remaining_difference":"It is generic cybersecurity recovery guidance and lacks journal classes, value or count caps, approvals, control totals, subledger-to-ledger variance, exception-capacity thresholds, and accounting correction rules."},{"name":"PCAOB journal-entry control and population-testing practices","source_ids":["SRC3"],"overlap":"Requires attention to authorization, automated journal controls, accuracy, completeness, unreconciled differences, selection criteria, and supporting evidence.","remaining_difference":"It concerns audit procedures and control expectations rather than an operational restoration controller for admitting backlogged automated postings."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"For recovery from a duplicate-posting incident, automated journal flow is partitioned by approved source, entity, and journal class and bounded by batch-count and aggregate-value caps; expansion occurs only after two consecutive posting windows pass combined event-ID, control-total, approval, ledger-variance, traceability, and reconciliation-capacity gates, while any failed gate freezes new admissions and resuspends the affected interface. The retained art establishes nearly all components separately but not this accounting-specific feedback-governed combination.","contrastive_claim_falsifier":"The claim would be falsified by a public product, standard, or documented accounting practice predating the proposal that uses bounded production journal cohorts after an incident, advances cohort scope only after persistent multi-window accounting and capacity signals, and automatically freezes or resuspends flow on a failed gate. Distinctiveness would also fail empirically if the proposed gates cannot stop seeded duplicates or mismatches before journal creation, or if passing stages do not predict control preservation in later stages.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered the proposal directly, replay/rerun and phased-recovery synonyms, first-party ERP products, audit guidance, and combinations including canary or circuit-breaker language. Four opened sources from four publishers were retained. No exact match was found, but that miss is treated only as a bounded-search result.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Duplicate replay, partitioned journal imports, correction and rerun, posting validation, automated-journal controls, unreconciled differences, and phased recovery are directly visible. Only the proposed reconciliation-overload mechanism remains unquantified, making the overall evidence partial but sufficient for this coarse screen.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"The remaining distinction is operational and falsifiable: accounting-specific cohort caps plus two-window persistence, exception-capacity gating, and executable resuspension. None of the retained sources contains that full combination.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A non-production replay of one copied batch in three runs—unchanged, duplicated event ID, and mismatched control total—is bounded. Pass criteria are admission of the unchanged batch, pre-creation blocking of both seeded faults, and a complete traceable decision and rollback log.","source_ids":["SRC1","SRC2","SRC4"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"The first test is confined to a non-production ledger, one interface, three runs, authorized staff, and no production writes. It preserves normal controller, approval, segregation-of-duties, audit-log, and correcting-entry authority; test data handling remains subject to existing access and confidentiality controls.","source_ids":["SRC3","SRC4"]}},"screen_survival":true,"world_novelty_boundary":"This bounded four-source screen supports only coarse researchability and an adjacent-prior-art disposition. It cannot establish world novelty, patentability, freedom to operate, market size, expert acceptance, realized value, or the absence of undiscovered internal procedures, patents, standards, products, or historical terminology."}