An example of bookkeeping and month-end close as a governed process: agents do the 8 steps, and a person signs the gate before anything irreversible happens. Download it, import it into your workspace, and adapt it to your systems.
minctrl.process/v1 · hash c050c0b737d0…c6f0
Bookkeeping and the monthly close are labour-heavy and control-sensitive; an autonomous mistake is a misstated financial statement and broken internal control. Standard entries booked straight-through with segregation of duties; an immutable balanced ledger; non-standard revenue and the period-close lock escalated to a controller.
Posting a journal entry to the general ledger changes the financial statements and is meant to be a controlled, approved action, so a controller reviews and approves material or non-standard entries before they post.
| Rule | What it requires |
|---|---|
| US GAAP / accrual accounting | Revenue and expenses are recognized in the correct period; month-end accruals, deferrals and reconciliations must tie the books to source records. |
| Segregation of duties over the ledger | The person who prepares a journal entry shouldn't be the one who approves and posts it — a core internal control over financial reporting. |
| Audit trail / journal-entry support | Every journal entry needs documentation and an approver; unsupported or unapproved entries are a control weakness auditors test. |
A summary for orientation, not legal advice.
A minctrl.process/v1 document: the graph and the hash of the process it becomes.
Import into Minctrl opens this example in your workspace; one click stores it as your first version. Import JSON does the same with the file, and a file changed after download is refused.
Every connector starts in shadow: steps run, nothing leaves Minctrl until you configure a connector and switch it live.
Change signers, time limits and steps on the canvas. Each save is a new version; a running case stays on the version it started with.
The example models segregation of duties: the AI agent prepares and reconciles entries, and posting material or non-standard journal entries waits for a controller's approval at a human gate. Every entry carries its support and a tamper-evident audit hash. Which entries count as material, and who may approve them, is your control design to set. Minctrl holds no certification, and this is not legal advice.
The AI agent ingests transactions and statements, categorizes and reconciles them, and drafts the period-end accruals and journal entries needed to tie the books to source records — surfacing anything it can't reconcile cleanly for a human rather than forcing a plug.
The example models the trail: each entry is linked to the transactions and documents it came from, the person who approved it and an audit hash on a deterministic run, so the close can be reconstructed entry by entry. What your auditor accepts as evidence, and how long you keep it, is for you and your auditor to decide. Minctrl holds no certification, and this is not legal advice.
| Example | Steps | Gates |
|---|---|---|
| SOX ITGC audit | 13 | 1 |
| Debt-collection / AR | 15 | 1 |
| Mortgage-underwriting | 13 | 1 |
| Tax-prep | 12 | 2 |