Objective
Ensure the ledger, supporting records, reconciliations, monthly close and management accounts are complete, accurate, authorized and traceable.
Control Activity
Finance completes a controlled monthly close, reconciles material bank, payment, client, safeguarding, tax, payroll and balance-sheet accounts, obtains independent review and reports unresolved breaks and exceptions. Journal entries and post-close changes require documented approval, and closed-period records are protected.
Odoo accounting treatment and configuration follow PUB-FIN-001 Bitkaya Accounting Treatment in Odoo SOP after the required accounting, tax and legal judgments are approved.
Evidence
- Expected evidence: Monthly close checklist and sign-off
- Expected evidence: Trial balance and management accounts
- Expected evidence: Material account, bank, tax and client-position reconciliations
- Expected evidence: Source documents and journal approvals
- Expected evidence: Difference, aged-item and post-close adjustment logs
- Expected evidence: Retention and legal-hold evidence
- Evidence location: source evidence in SYS-FIN-001 Odoo Accounting ERP, SYS-ECM-002 Compliance Reporting and Evidence Repository; target Hermes assessment record in Odoo under ISS-HERMES-001.
- Retention: according to the applicable approved policy and Bitkaya record-retention requirements.
- Testing method: sample closed periods and reperform selected reconciliations; trace entries to source, approval and reporting; inspect unresolved items and post-close changes
- Testing frequency: monthly operation; quarterly second-line sample
Assurance
Runtime effectiveness results are maintained in Odoo and assessed through the Hermes workflow tracked in ISS-HERMES-001. This note defines design, ownership, evidence expectations and testing method; it does not contain a manually maintained operation, evidence or overall effectiveness rating.
- Design status: implemented
History
- 2026-07-26: Normalized evidence metadata and separated design status from runtime effectiveness.
- 2026-07-26: Created from the approved FIN Manual.