An Actuals Extract Is Not Yet a Variance Baseline
A synthetic control for keeping an AI variance review from treating an open or period-mismatched actuals extract as a closed reporting baseline.
Budget Version Drift
A synthetic control for budget variance commentary that compares actuals to an unapproved draft reforecast instead of the locked reporting budget.
VAT Timing Drift
A synthetic finance-agent control for rejecting cash commentary when VAT collected and deductible VAT are blended into available cash without a liability and remittance schedule.
Department Allocation Drift
A synthetic finance-agent control for rejecting department variance commentary when a stale allocation map sends the variance to the wrong owner.
Duplicate Accrual Before Variance Commentary
A synthetic finance-agent failure mode: the variance story looks plausible, but the close fixture counted one invoice twice through an unreversed accrual.
Unit Scale Drift Turns A Valid Formula Into Nonsense
A synthetic finance-agent control for catching whole-currency values entered into scaled model inputs.
Sign Convention Inversion Beats Variance Prose
A synthetic finance-agent failure-mode control for catching cost-line sign inversions before accepting variance commentary.
Line-Level Reconciliation Before Variance Commentary
A synthetic budget-vs-actuals field note: prove the line reconciliation, period basis, and negative controls before accepting finance-agent variance commentary.
Workbook Round Trips Need Custody Proof
A synthetic control for the boring failure where a workbook keeps visible values while losing formulas, validations, named ranges, or audit sheets.
Formula Inventory Beats Agent Prose
A synthetic Formula Drift control: when an AI finance agent claims an input-only edit, compare the formula inventory before trusting the explanation.
The Variance Check Has To Fail On Purpose
A synthetic budget-versus-actuals test where the plausible finance-agent answer fails four negative controls.
Finance Agent Integrity Pack
A review kit for AI agents that touch financial models: assumptions, scenario state, validation evidence, and audit trail.