Internal Consistency
Validate that values are consistent within the same financial statements.
Overview
The Internal Consistency review mode validates that values are consistent within the same financial statements. This automated check ensures that figures appearing in multiple locations match, cross-statement relationships are accurate, and duplicate references are consistent.
Internal Consistency helps catch transcription errors, copy-paste mistakes, and inconsistencies that occur when the same figure appears in multiple statements or notes.
What It Checks
Internal Consistency validation includes:
Totals repeating
Amounts that appear in multiple statements match exactly (e.g., total assets on balance sheet and in equity rollforward).
Cross-statement relationships
Values that flow between statements are consistent (e.g., net income from income statement to statement of changes in equity).
Duplicate figures
The same amount appearing in multiple locations (statements, notes, supplementary schedules) matches exactly.
Referenced totals
When notes reference statement amounts, the figures agree (e.g., note disclosure referencing balance sheet line item).
How to Use Internal Consistency
Select Internal Consistency
Click Internal Consistency in the Review Mode Panel on the left sidebar to activate this review mode.
Review flagged relationships
The system automatically identifies amounts that should match within the financial statements. Review all flagged relationships in the list.
What you'll see:
- Paired amounts showing where the same figure appears
- Location references (e.g., "Balance Sheet, Page 3" and "Note 15, Page 28")
- Highlight of discrepancies if amounts don't match
Confirm or document findings
- The file toolbar provides the option to leave comments and manual findings to the document
- You can also click any of Agentive's findings to confirm the suggested tick mark, or reject
The Internal Consistency mode is complete when all flagged relationships show Confirmed status.
Within-Note Consistency
Subtotals within schedules
Subtotals within detailed note schedules add up to section totals and grand totals.
Current vs. non-current
When notes split items into current and non-current portions, the sum matches the balance sheet classification.
Category breakdowns
When amounts are broken down by category, geography, or other dimension, the breakdown totals match.
Related Review Modes
Prior Year Consistency
Verify current-year amounts agree with prior-year figures.
Mathematical Accuracy
Perform arithmetic validation through footing and crossfooting.
Complete all three review modes (Prior Year Consistency, Internal Consistency, and Mathematical Accuracy) for comprehensive financial statement validation.
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