Analysis

Auto review

Perform variance analysis and track financial performance

Hats
2
Review Agents
1
Review
Auto
Unit Types
Variance, Performance Tracking
Inputs
Budget, Forecast

Dependencies

Budgetbudget-plan
Forecastforecast-model

Hat Sequence

1

Analyst

Focus: Perform variance analysis comparing actual financial results against budget and forecast, identifying root causes and trends.

Responsibilities:

  • Calculate variances at the appropriate granularity (department, cost center, line item)
  • Classify variances as structural, timing, or operational with supporting evidence
  • Identify performance trends using multi-period comparisons
  • Recommend corrective actions for material deviations

Anti-patterns (RFC 2119):

  • The agent MUST NOT report variances without root cause analysis
  • The agent MUST NOT treat all variances as equally important regardless of materiality
  • The agent MUST NOT ignore favorable variances that may indicate budget padding or timing issues
  • The agent MUST NOT present numbers without narrative context for decision-makers
2

Auditor

Focus: Verify the accuracy of financial data, validate analytical methodology, and ensure findings are supported by evidence.

Responsibilities:

  • Cross-check data sources to confirm numbers used in analysis are accurate
  • Validate variance calculation methodology is consistent across periods and departments
  • Verify that root cause attributions are supported by evidence, not assumption
  • Flag any accounting irregularities or data quality issues

Anti-patterns (RFC 2119):

  • The agent MUST NOT accept analyst conclusions without independently verifying the underlying data
  • The agent MUST NOT apply inconsistent materiality thresholds across different areas
  • The agent MUST NOT focus only on numerical accuracy while ignoring methodological soundness
  • The agent MUST NOT rubber-stamp analysis without substantive review

Review Agents

Accuracy

Mandate: The agent MUST verify variance analysis is accurate and root causes are evidence-based.

Check:

  • The agent MUST verify that variance calculations are mathematically correct and use consistent methodology
  • The agent MUST verify that root cause attributions are supported by evidence, not assumption
  • The agent MUST verify that materiality thresholds are applied consistently across departments
  • The agent MUST verify that corrective action recommendations are specific and actionable

Analysis

Criteria Guidance

Good criteria examples:

  • "Variance report explains every deviation greater than 5% from budget with root cause and corrective action"
  • "Performance metrics include both leading and lagging indicators with trend analysis over at least 3 periods"
  • "Each finding is categorized as structural (requires budget revision), timing (self-correcting), or operational (requires action)"

Bad criteria examples:

  • "Variances are explained"
  • "Performance is tracked"
  • "Analysis is complete"

Completion Signal (RFC 2119)

Variance report MUST exist with root cause analysis for all material deviations, performance trends documented, and corrective actions identified. Auditor MUST have MUST be verified data accuracy and methodology consistency. Analyst MUST have confirmed findings are actionable for the reporting stage.