01
Close & Consolidation
Cycle time, journal volumes, top-side entries, and where the close actually breaks each month.
Resources · Current State Assessment
20 sections. One honest picture of your finance operation.
A controller-led diagnostic to expose where the close breaks, where controls thin, and where the operating model is not yet ready for AI. Use it before you invest — or before the board asks why the last investment did not land.
41 KB · PDF · 20 sections
You cannot transform what you have not honestly measured. Start with the current state.
The assessment principle
20 sections · one score
From close mechanics to AI readiness.
Score each 1–5 → maturity heatmap
02
Chart of Accounts & Dimensions
Structural vs analytical books, dimension discipline, and whether the CoA supports the business you run today.
03
Accounting Policy
Written policies, judgments, thresholds, and how decisions are traceable to a rule rather than a person.
04
Revenue Recognition
Contract data, performance obligations, variable consideration, and manual overrides at cutoff.
05
Order-to-Cash
Billing accuracy, collections cycle, disputes, and reconciliation between billing, cash, and the ledger.
06
Procure-to-Pay
Three-way match, approvals, accruals, duplicate risk, and vendor master hygiene.
07
Payroll & People Costs
Cost allocation, intercompany recharges, equity and benefits accounting, and month-end true-ups.
08
Fixed Assets & Leases
Capitalisation policy, useful lives, impairment triggers, and IFRS 16 / ASC 842 completeness.
09
Inventory & COGS
Costing method, standard vs actual variances, cut-off, and physical-to-book reconciliation.
10
Intercompany
Transfer pricing, in-transit balances, elimination discipline, and unresolved differences at close.
11
Foreign Currency & Consolidation
Functional currency determination, remeasurement vs translation, CTA, and hedge documentation.
12
Tax
Direct, indirect, and transfer pricing exposure. Provision process, deferred tax, and evidence for audit.
13
Treasury & Cash
Bank reconciliations, forecast accuracy, liquidity visibility, and covenant reporting.
14
Balance Sheet Reconciliations
Coverage, aging of open items, certifier independence, and how exceptions are actually cleared.
15
Controls & SOD
Key controls documented and operating, segregation of duties, and control failures actually remediated.
16
Data Architecture
Systems of record, integration health, master data ownership, and where spreadsheets bridge broken pipes.
17
Reporting & Analytics
Management pack, KPI definitions, single source of truth, and time spent producing vs interpreting.
18
Audit Readiness
PBC lists, evidence trails, sample response time, and recurring audit findings.
19
Team & Operating Model
Roles, spans, offshore/BPO scope, capacity, and where senior time is trapped in low-judgment work.
20
AI & Automation Readiness
Which conditions are in place — data, process, governance, policy, controls, and controller ownership.
Maturity scale
Score each section from Manual to Agentic.
AI does not compensate for a missing foundational stage. The scale makes the gap between where you are and where AI can act clear and defensible.
Level 1
Manual
Work happens in spreadsheets and email. Knowledge lives in people.
Level 2
Digitised
Systems exist but processes still run around them.
Level 3
Automated
Repeatable tasks run without intervention. Exceptions still require heroics.
Level 4
Governed
Policy, controls, and evidence are wired into the process by design.
Level 5
Agentic
AI acts within governed guardrails. Humans supervise judgment, not clicks.
Download the full checklist
Take the 20 sections into your next leadership review.
The PDF includes the complete diagnostic, the 1–5 maturity scoring, and a printable heatmap for your controller and CFO.
Ready when you are
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Two weeks. One honest picture. A prioritised path to a governed, AI-ready finance operation.