The review queue is the product
The machine does the first pass. You do the last one. Nothing skips that step, and that is deliberate.
Prepared, not posted
There is a version of this product that posts straight to the ledger above a confidence threshold, and it would demo beautifully. We are not building it.
The reason is not caution for its own sake. It is that the value of bookkeeping is the judgement, and judgement that has been skipped is not recoverable later by reading a log. Once a wrong entry is in the books and reconciled against, finding it costs more than reviewing it would have.
So work arrives prepared — fields filled, scored, matched to its transaction, source linked — and stops. The queue is where the product hands over.
What changes about the reviewer's day
The queue is not a list of things to type. It is a list of things to check. Each item is already filled in, each value carries a score, and each value is one click from its place on the document.
That inverts where the time goes. The old shape was hours of re-entry and seconds of judgement. The new shape is seconds of checking and the same seconds of judgement — with the judgement now being most of the job rather than the last five percent of it.
It also makes the work legible to someone who did not do it. A reviewed item carries what was decided, by whom, and on what evidence.
Review what is flagged, not everything
A queue that demands equal attention on every row has just moved the data entry rather than removed it. The flagged fields have to be visibly different from the settled ones.
You set the thresholds, because what warrants a second look at a firm handling large one-off capital items is not what warrants it at one handling a high volume of small recurring charges.
The decision is the artefact
Approve or reject, with a memo. The memo is not paperwork — it is the reasoning attached to the decision, available to whoever asks in six months.
Every decision lands in an append-only audit trail. Not because a regulator demanded it, but because a system that asks you to sign off on machine output owes you a permanent record of what you signed and why.