Reviewer notes are structured comments attached to reconciliation exceptions that document what was investigated, what was found, and what decision was made.
Reviewer notes are the written record of the human review process for each reconciliation exception. A strong reviewer note explains what files were checked, what candidates were considered, what the likely cause of the exception is, and what resolution was selected. Reviewer notes may be written manually, drafted with AI assistance and then edited, or a combination of both. They form a key part of the audit evidence for a reconciliation.
Generic review notes — 'reviewed', 'OK', 'to follow up' — do not give auditors or future reviewers the context they need to understand what was checked and why a decision was made. Structured reviewer notes with investigation context are essential for audit-ready reconciliation evidence.
A reviewer notes for a timing exception: 'Payment of $4,200 to Vendor X appears in the ledger on 28 March but cleared the bank on 2 April. Confirmed this is a timing difference — check presented on 28 March and cleared after cut-off. No further action required.'
Certanexa supports reviewer notes per exception — with PowerBot able to draft structured notes based on the exception data, which reviewers then edit and approve before the note becomes part of the reconciliation record.
Safe boundary: AI-drafted reviewer notes should always be reviewed, edited, and approved by qualified finance professionals before they are finalized.
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