# Finance close automation evidence review brief

## Close status

Summarize reconciliations reviewed, material variances, open adjustments, reviewer decisions, unsupported AI explanations, and close risks by entity or account class.

## Evidence quality

List which explanations have complete source evidence, which require controller review, and which should be excluded from close commentary until corrected.

## Decisions

Record whether to accept, edit, escalate, reject, or adjust each material item. Keep final signoff tied to reviewer and source evidence.