Reports and auditor links
The report reads your ledger and the record side by side. For each statement line it shows how much a person made, how much AI made and how each AI entry was controlled, and which entries are exceptions.
The accounts file
A JSON object that maps each account code to its statement line. Accounts left out are shown under Other.
{"3010": "Net sales", "5010": "Other external expenses", "7010": "Personnel costs",
"7960": "Financial items", "2990": "Accrued expenses and deferred income"}How each entry is labelled
Every entry answers three questions, each with its own labels.
| Question | Labels |
|---|---|
| Who made it | Person, AI, person with AI, or made in the ledger (the ledger does not name who) |
| How it was controlled | Reviewed, standing approval, monthly sign-off, or not reviewed |
| Does the ledger match | Matches, changed after approval, or no record |
What the report flags
Anything that does not match goes on the list of exceptions:
| Exception | Meaning |
|---|---|
| Changed after approval | The journal was edited in the ledger after it was approved. |
| No record | An integration posted the journal, or it carries a reference the record does not have. |
| Missing from the ledger | The record says a journal was posted, and the ledger does not have it. |
It also flags approvals given within seconds of the draft, since a review that fast is unlikely to be a real one.
Journals that posted before review
Some journals post before anyone reviews them: those on a standing approval, and low-risk ones below your limit. The report counts them apart from reviewed ones. Each carries Koncernify’s signed note of why it could post, and a journal without that note is flagged.
When the report is published, the service adds each monthly sign-off: who signed, how many journals, how many were checked in full, and what was flagged. A month that is not signed off yet is flagged. It also lists the standing approvals used, with who gave them, the ceiling, the end date and how often each was used. The signed approvals and sign-offs can be downloaded with the report.
Make a report
Under Reports, pick the ledger and the month and choose Make report. Koncernify reads the ledger and the signed decisions for the period, checks them against each other, and adds the result to the report as a check line. Open a sample report for a made-up company.
Give your auditor a link
Open the report and, under Auditor links, name who the link is for, choose how long it lasts, and choose Create link. The link opens the report read-only, together with the evidence file. The auditor can check every signature and timestamp on their own computer (see Check a record). Each link shows when it was last opened, and an owner or controller can end it at any time.
From the command line
A report can also be built from an agent’s own record. The accounts file above maps the ledger’s codes to statement lines.
Koncernify books report ... --from 2026-10-01 --to 2026-10-31 --publish--publish uploads the report with the record it was built from. The service checks the record against the hashes it countersigned and against every review decision it signed for the period, and adds the result to the report.