Adding more review layers does not improve accuracy because reviewers often trust lower layers and fail to challenge accounting logic deeply.

Workarounds Described

• reviewers validate outputs instead of thinking through logic
• time pressure turns review into scanning
• same issues flagged every month without process change
• short explanations for key judgments sometimes required manually

Implied Software Gaps

• Software that enforces structured, role-specific review tasks with required logic explanations
• Tool that auto-prioritizes high-risk items and tracks recurring issues

DeepReview Audit

A workflow tool that ensures each review layer genuinely challenges assumptions rather than just validating outputs. It prompts reviewers to explain key judgments, flags high-risk areas automatically, and defines pass criteria.

Existing Solutions Mentioned