Field notes
Notes from closing season
Short pieces on anomaly ranking, prepared-by-client discipline, and the habits that keep interim samples calm.
11 May 2026
When a journal looks ordinary but fails a tie-out
How we use AI-assisted anomaly detection to catch recurring journals that break reconciliation tie-outs before audit fieldwork.
27 March 2026
Building a PBC list that survives the first week of fieldwork
Practical steps for preparing a prepared-by-client list that reduces back-and-forth during financial audit fieldwork.
17 January 2026
Materiality bands and why we ask for them early
Why CodeNexusAI requests planning materiality and performance materiality before running anomaly detection on audit preparation files.
4 November 2025
Cut-off week habits that keep interim samples calm
Field habits for cut-off week that help finance teams keep interim audit samples orderly and explainable.