GL Scrutiny: Reviewing Flagged Transactions
How Zato's automated ledger review works, and what each category looks for.
GL Scrutiny is an automated first pass over the whole general ledger, run independently of Run Zato, flagging exceptions, anomalies, or unusual transactions based on your firm's rules and materiality thresholds.
The six categories
Findings are organised into six categories, each with its own sensitivity slider.
● Significant Movements: accounts where the year-on-year balance changed significantly, shown with the driver transactions behind the shift.
● Broken Relationships & Ratios: financial ratios between linked accounts that have drifted beyond expected bands, Gross Margin %, Wages-to-Revenue %, Debtor Days, Creditor Days, and implied interest rates.
● Transaction Outliers: transactions that dominate a balance or fall well outside the account's typical pattern.
● Fraud & Intent Signals: patterns that may indicate manipulation, round-number postings, duplicates, amounts just below approval limits, period-end clustering, and manual journals on automated accounts.
● New & Ceased Accounts: accounts that appeared for the first time this year or ceased activity entirely, triggering existence and classification checks.
● Firm Rules: your practice's own conditions authored in Rules Builder, checked against every transaction.
Reviewing flagged items
Every flagged item shows a risk Tier (1, 2, or 3), a plain-English description, current and prior-year amounts, and a risk score. Use Hide cleared to focus on what's still outstanding.
Available actions
● Import Ledger: bring in an updated GL.
● Re-run: refresh the analysis after changes.
● Configure: adjust sensitivity per category.
● Export: save the results out.
Running and reviewing GL Scrutiny
1. Open Job Details, then Job Results, then GL Scrutiny. If a GL is available and hasn't yet been analysed, opening the tab starts the analysis automatically.
2. Review the materiality benchmark and total Anomalies count at the top of the screen.
3. Adjust sensitivity using the six category sliders if required.
4. Work through each flagged item, resolving or querying it.
5. Use Import Ledger, Re-run, Configure, or Export as needed.
How to access: Job Details, then Job Results, then GL Scrutiny, or Tools, then GL Scrutiny for the standalone version.