An audit trail that builds as you close
When auditors arrive, someone has to reconstruct the trail: the export behind a number, the email where an entry was approved, the version of the spreadsheet that was final. In Ledge, the Accounting Agent files source data and sign-offs with each task as the work is prepared, and every journal entry links back to the task, preparer, and reviewer behind it.
What the Accounting Agent prepares
- Source data tabs inside each working paper, so any figure traces to its system of record
- Preparer and reviewer sign-off records on every close task
- Journal entries linked to the Ledge task, working paper, and approval that produced them
- A reasoning log showing the data pulled, the logic applied, and the output
- Supporting documents attached to the task, including files stored in Google Drive
How it works
- Pull the data. Each Accounting Agent run records which reports and transactions it pulled and when.
- Prepare the work in your logic and format. The working paper is built in Excel with formulas your auditors can inspect, and the evidence stays with the task instead of a separate folder.
- Review and approve. Sign-offs are time-stamped, and any entry posts to your ERP only after approval, with posting evidence attached.
What stays in your control
- Changes, approvals, reopenings, and comments logged automatically
- Read-only access for auditors to review the work and the logic behind it
- Corrections recorded with who made them and when
Standard note
FAQ
What is audit evidence capture in the close?
It is keeping the source data, calculations, and approvals for each close task together, so an auditor can trace any balance back to where it came from. Ledge captures this as each task is prepared and reviewed, not as a separate project after the close.
Can auditors trace a journal entry back to its source?
Yes. Each entry links to its working paper, source data tabs, and approval record, so an auditor can follow it from the ledger back to the original data.
Does Ledge have SOC reports?
Yes. Ledge has SOC 1 and SOC 2 reports and ISO 42001 certification, and the reports are available through trust.ledge.co or your account team.
