Finding
In accounting, finding means an identified control or accounting problem.
- Layer
- Lexicon
- Defined in
- Lexicon
- Nearby
- 4
Authority
This definition follows Internal control — SOX §404.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
Finding, in use
Quoted from the 10 documents that use the word — what it does to an interface, in the spec's own sentence.
Re-open every cited source and attempt to falsify each surviving finding.
An account with no supporting evidence is itself a finding — AccountTieOut renders an explicit "Unsupported" state rather than showing nothing.
Every balance sheet account needs supporting evidence, and an account without any is itself a finding.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- CPA reviewEach quarter a licensed CPA checks your reconciliations, schedules, revenue recognition and account classifications, and sends written findings.
- Cash vs accrual accounting for startups, and the IRS ruleCash or accrual for a startup: why investors and auditors read accrual, when the IRS lets a C-corp file on cash, and the 2026 gross receipts limit.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- issue
Nearby in the catalog
No component names this concept outright. These are the ones in its part of the system, which is a weaker claim — but a component nothing links to is a component nobody finds.
Also in Controls
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.