AI-assisted variance review
Turn general-ledger movements into a prioritized exception queue, draft explanations, and evidence-linked review items.
A working project by Samantha Ye, CPA
Rebuild accounting work.
One process at a time. This is a practical library for testing how AI can improve recurring accounting work while preserving review, accountability, and audit evidence.
Accounting work in progress
Processes being rebuilt.
Each working playbook breaks down the accounting task, the role AI can perform, the required inputs, the control points, and the judgment that stays with people.
Contract review and accounting memo
Extract contract terms, identify accounting questions, organize authoritative guidance, and prepare a review-ready first draft.
Intercompany reconciliation and settlement
Match entity balances, isolate timing and foreign-exchange differences, and assign unresolved items to accountable owners.
Featured blueprint
Close variance review
The AI proposes. The accounting owner substantiates. The Controller approves.
View the control model01 — Define
Set scope and thresholds
Lock the period, accounts, comparison basis, and materiality rules before analysis begins.
02 — Analyze
Generate exception queue
Rank unexpected movements using explicit rules and documented pattern analysis.
03 — Substantiate
Link source evidence
Draft explanations only when traceable support is available; never invent a missing driver.
04 — Approve
Apply human judgment
Account owners resolve exceptions and the Controller signs off on material conclusions.
Controls for AI-assisted work
What cannot be automated away.
The goal is not autonomous accounting. It is better accounting work: faster preparation, clearer exceptions, and stronger human review.
Evidence before output
Every factual claim traces to an approved source or is clearly marked unresolved.
Judgment stays human
AI organizes and drafts; qualified owners make and approve accounting conclusions.
Exceptions stay visible
Missing support and conflicting data are escalated, never silently averaged away.
Work remains reviewable
Inputs, rules, changes, reviewers, and final approvals remain reproducible.
The work behind the project
Samantha Ye, CPA
I build accounting organizations that can move quickly without losing control. My work spans global controllership, technical accounting, systems transformation, audit readiness, and the operating rhythms behind a reliable close.
Rebuild Accounting is a work in progress: a place to document, test, and improve practical ways of applying AI to accounting work. The goal is useful operating design—not AI hype.
Global controllershipMonth-end closeTechnical accountingSOX & audit readinessAccounting systems