[003] GLOSSARY

Review sign-off

The formal approval step where a reviewer confirms the reconciliation output is ready.

29 May 2026

Definition

Review sign-off is the formal approval step where a reviewer confirms the reconciliation output is ready.

Why it matters

It turns reconciliation into an accountable decision instead of just a completed file.

Example

A finance manager signs off after checking the exception queue and supporting evidence.

Common mistake

Calling the file complete before the reviewer has confirmed the exceptions.

Audit trail
Control evidence
Month-end close

Frequently asked questions

What does review sign-off mean?: It means a reviewer has checked the reconciliation output and approved it for the next filing step.
Is sign-off the same as completion?: No. Completion is technical; sign-off is the accountable decision that the output is ready.