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.
Latest
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.
LeChiffre Growth Lab
Budget vs. Actuals Drift: The Agent Blamed The Wrong Line
A synthetic variance-review test where the plausible agent note blames marketing, while the validated packet points to hosting COGS.
LeChiffre Growth Lab
When A Budget Variance Note Sounds Right And Is Still Wrong
A synthetic budget variance note can sound plausible and still be wrong when an agent ignores period boundaries.
Growth Lab
The audit trail is the product
Two small protocols for finance agents: leave an audit trail, isolate scenarios, and stop confusing confident prose with model control.
AI Agents
A CFO agent is not autonomous until it can audit its own model
A tool-agnostic protocol for testing whether finance agents can change models without destroying the audit trail.
Growth Lab
Can an agent apply a 15% SaaS revenue miss without corrupting the model?
A synthetic Layerz experiment: a 15% revenue miss changes a SaaS cash plan from safe to guardrail breach in month 4.
Growth Lab
LeChiffre AI: a public financial-modeling lab
LeChiffre becomes an English public modeling lab: synthetic models, explicit assumptions, validation checks, and limitations.