{"id":"acct-manual-je-review-flags","audience":"accounting","category":"finance-work","track":"finance","technique":"constraints","level":"advanced","title":"Screen manual journal entries against red-flag criteria","free":false,"task":"You're helping the controller screen October's manual journal entries. Write a prompt for plain text with one line per entry in the form \"JE-####: flags\" using the letters R, W, S, L, D (or \"none\"), then a last line starting \"Follow-up:\" listing entries that need the controller's attention. Flags are prompts for review, not conclusions about anyone's intent. Criteria: R = round amount (multiple of $1,000 and at least $10,000); W = posted on a Saturday or Sunday; S = preparer is also the approver; L = posted after the Nov 2 close date; D = description under 4 words. Under 80 words.","materialLabel":"Manual JE listing, October 2026 close (attached to your prompt automatically)","material":"MANUAL JOURNAL ENTRIES - October 2026 close (period locked Mon, Nov 2, 2026)\n\nJE-2001 | $12,000.00 | posted Sat Oct 31 | preparer Lena | approver Lena | desc: \"adj\"\nJE-2002 | $3,425.18 | posted Mon Nov 2 | preparer Omar | approver Priya | desc: \"Accrue Oct freight per bill 4471\"\nJE-2003 | $50,000.00 | posted Tue Nov 3 | preparer Omar | approver Priya | desc: \"Reclass per CFO\"\nJE-2004 | $9,999.00 | posted Wed Oct 28 | preparer Lena | approver Priya | desc: \"Prepaid insurance amortization Oct 2026\"\nJE-2005 | $18,750.00 | posted Sun Oct 25 | preparer Omar | approver Omar | desc: \"Month-end bonus accrual Q3 plan\"\n\nNotes: The Nov 3 posting date on JE-2003 was done with a controller override of the period lock. Calendar check: Oct 25 was a Sunday and Oct 31 a Saturday.","rules":[{"type":"plainText"},{"type":"maxWords","max":80}],"promptHints":[{"label":"Defines the flags","patterns":["r =","w =","s =","l =","d ="]},{"label":"Says to check all tests","patterns":["all five","each (entry|test)"]},{"label":"Frames flags as prompts","patterns":["not conclusions","intent","review"]},{"label":"Asks for a follow-up line","patterns":["follow-up"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Missing the date tests","why":"The AI skips weekends and the close-date test.","fix":"Define each flag letter in the prompt and say \"check all five tests\".","checks":["r0","r1"]},{"title":"Rounding rule drift","why":"The AI flags $18,750 or $9,999 as round.","fix":"Say: \"R = multiple of $1,000 and at least $10,000.\"","checks":["r1"]},{"title":"Accusing language","why":"The AI calls entries suspicious or fraudulent.","fix":"Add: \"Flags are prompts for review, not conclusions about intent.\"","checks":["r2"]},{"title":"Markdown extras","why":"The AI adds bold labels, headings and a closing note.","fix":"Say: \"Plain text, no bold. Output only the lines asked for.\"","checks":["plainText"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each line short.","checks":["maxWords"]}],"hint":"Screening is a checklist exercise. Define each flag letter, ask for all tests on all entries, and frame results as prompts.","rubricLabels":["JE-2001 is flagged R, W, S, D and JE-2003 is flagged R, L, D","JE-2005 is flagged W, S (18,750 is not a multiple of $1,000, and the description has 4 or more words) and JE-2002 and JE-2004 are \"none\"","Last line starts \"Follow-up:\" and lists JE-2001, JE-2003 and JE-2005, and nothing says anyone acted improperly or with bad intent"]}