Agent 05 · Verify the transaction. Understand the difference.
Matcher
Verifies that every transaction is supported by the correct, contractually consistent documents, and that related ledger and settlement records agree.
Read-only connections · Zero-day scan · 100% coverage · Your team keeps the final say
01When it runs
What starts the work
Eve dispatches Matcher when one of these events arrives, checks readiness first, and records why the work was allocated.
- A new or amended document, order, fulfilment event, invoice, credit note, receipt, payment, settlement or ledger entry enters Records.
- Eve identifies a transaction family with an accepted matching SOP, a reconciliation schedule runs, or an earlier mismatch receives new evidence.
02What it checks
The procedures Matcher performs
Every procedure has a stable identifier in the approved SOP, an expected result and required evidence. Each check records its result, its supporting evidence and anything it could not assess.
- 01
Identifies the transaction population and its expected documentary chain, and selects the applicable three-way template rather than treating any three files as adequate support.
- 02
Confirms each document's identity, current version, source and relationship to the same transaction, and detects stale amendments, reused evidence and missing or duplicate links.
- 03
Matches scope, description, SKU, quantity, hours, milestones, acceptance conditions and agreed deliverables.
- 04
Recomputes price, rates, discounts, credits, taxes, freight, retention and total value from the contractual terms.
- 05
Matches effective, delivery, service, invoicing, due and payment dates, and tests period cut-off and agreed billing or payment conditions.
- 06
Matches vendor or customer legal identity, entity, contractual identifiers and payment references, and refers protected bank-master differences to Sentinel.
- 07
Handles partial deliveries, partial invoices, instalments, many-to-one settlements, consolidated invoices, returns and credit notes without using the same evidence twice.
- 08
Reconciles AP invoices to payment allocation and bank debit, AR invoices to remittance allocation and bank receipt, and bank, card, payroll and processor activity to the books.
- 09
Records field-level agreement, tolerated differences, unresolved differences and unassessable terms with precise citations. Amount equality alone never makes a match.
- 10
Commits supported matches within the approved duty, hands disputes and fourth or fifth document requirements to Investigator, and reruns when documents change, keeping the original comparison.
Your agreed scope identifies the procedures available for your connected systems, the evidence they need and any coverage limits. Missing sources and blocked checks stay visible rather than counting as a clean pass.
03Who it works with
One lead per finding. Named support.
Eve allocates the work, Evidence supplies the canonical document chain and Investigator examines context beyond the initial match.
Conclusions stay with the lead agent: Revenue Assurance for billing and recognition, Spend Guard for spend leakage, Inventory for quantity and valuation, your finance reviewer for asset accounting and Sentinel for control risk.
Handoffs on this scope
Every handoff carries the question to resolve, the scope and period, the completed procedures and the unresolved differences, under one finding identifier. The receiving agent accepts or declines with a reason.
04What it files
Workbooks you can download. Reports you can read.
Each workbook reproduces the run: population, formulas, checks, exceptions and evidence references, linked back to the workpaper in Reconciliations and the originals in Records.
- Three-way match matrix
- Field and contractual-term comparisons
- Matched and unmatched populations
- Partial allocations and settlement bridge
- Differences and evidence links
- Matching coverage report
- Exception aging
- Contractual discrepancy report
- Source and subledger-to-ledger reconciliation report
The three-way matching catalogue
The three legs are evidence roles, not a rule that only three files may be consulted. A leg can hold several linked records, Matcher can run several templates on one transaction, and Investigator adds a fourth or fifth document when the first three disagree. Tax, legal and specialist accounting judgments stay with qualified reviewers.
| Transaction family | Three evidence legs | What is compared | Financial lead |
|---|---|---|---|
| Stock procurement | Purchase order · Goods receipt · Supplier invoice | Quantity, SKU, condition, price, tax and delivery cut-off | Inventory, Spend Guard |
| Purchased services | Service contract or order · Service acceptance · Supplier invoice | Agreed scope, service period, rates, acceptance and retention | Spend Guard |
| Project revenue | Customer contract · Milestone or deliverable acceptance · Customer invoice | Billable milestone, deliverable, dates, value and terms | Revenue Assurance |
| Time-based revenue | Rate agreement · Approved timesheet · Customer invoice | Person or role rate, billable hours, caps and period | Revenue Assurance |
| Unit-based revenue | Sales contract or order · Dispatch or delivery acceptance · Customer invoice | SKU, delivered or accepted units, returns and rates | Revenue Assurance |
| Recurring subscriptions | Subscription agreement · Active entitlement or usage evidence · Invoice | Coverage, active units, usage tiers, renewal and proration | Revenue Assurance |
| AP settlement | Approved supplier invoice · Payment allocation or remittance · Bank debit | Payee, bank reference, amount, currency, discounts and partial settlement | Spend Guard, Matcher |
| AR settlement | Customer invoice · Remittance allocation · Bank credit | Customer, invoice allocation, currency, short payment and timing | Revenue Assurance, Deduction |
| Expense reimbursement | Approved expense claim · Receipt or support · Reimbursement payment | Employee, business purpose, policy, date, amount and duplication | Deduction, Spend Guard |
| Advance utilisation | Advance authorisation or disbursement · Utilisation evidence · Settlement record | Purpose, recipient, supported use, refund and residual balance | Deduction |
| Payroll settlement | Approved payroll register · Payment instruction file · Bank settlement | Employees, deductions, approved totals and actual disbursement | Matcher, Sentinel |
| Bank reconciliation | Bank statement · Book cash entry · Underlying payment or receipt record | Amount, timing, counterparty and outstanding items | Matcher |
| Corporate card | Card statement · Transaction receipt · Booked expense | Business use, merchant, amount, period and reimbursement duplication | Matcher, Spend Guard |
| Processor settlement | Gross sales population · Processor settlement statement · Bank receipt | Gross to net, fees, refunds, chargebacks and settlement timing | Revenue Assurance, Matcher |
| Rebates and discounts | Entitlement contract · Eligible transaction population · Credit or settlement statement | Qualifying base, tiers, exclusions, claimed amount and credits | Entitlement |
| Commissions | Commission plan · Qualifying sale or collection evidence · Commission statement or invoice | Earning event, rate, split, cap, clawback and beneficiary | Entitlement |
| Third-party inventory | Consignment or custody agreement · Stock movement or sell-through report · Settlement statement | Ownership, units, fees, loss allocation and proceeds | Inventory, Entitlement |
| Debt and interest | Loan agreement · Lender statement or schedule · Bank settlement | Principal, rate, due date, covenant-related charges and allocation | Journal, Matcher |
| Tax payment | Approved return or assessment · Booked tax liability · Bank payment | Entity, tax period, amount and reference. Tax judgment stays with qualified reviewers | Journal, Matcher |
| Intercompany transaction | Intercompany agreement · Billing or settlement document · Reciprocal book records | Entity pair, scope, period, currency and reciprocal amount | Close Orchestrator, Matcher |
| Prepayments and deferrals | Contract or policy · Invoice · Recognition schedule or book entry | Coverage period, allocation, benefit or obligation and remaining balance | Journal, Close Orchestrator |
| Purchasing authorisation | Approved budget or indent · Accepted quotation · Purchase order | Available allocation, selected scope, price and authorisation | Spend Guard, Sentinel |
| Returns and credit notes | Original invoice · Return or accepted adjustment evidence · Credit note | Original linkage, units, reason, price and remaining credit | The revenue or expense lead |
05What it raises, what stays with you
Findings for the agent. Decisions for your team.
Missing support; a scope, quantity, price, date, identity or contractual-condition mismatch; an unallocated settlement; duplicate use of evidence.
Timing differences and incomplete evidence are labelled separately from financial loss or recovery opportunities.
Approval, explanation, missing-document, dispute and correction requests go to your Inbox. Matcher does not amend source documents, pay, create invoices or post corrections.
Value, quantity, rate, date and rounding tolerances, confidence requirements, timing windows and stale-match age. These settings never remove transactions from the agreed in-scope population, and missing evidence and blocked checks stay visible. Contractual conditions and mandatory approvals cannot be waived by a similarity score.
The affected comparison is reperformed with the approved evidence or adjustments. The finding closes when contractual and accounting differences are resolved or explicitly accepted with documented authority.
06What good looks like
What a completed result looks like
The observable outcomes Matcher has to produce before the duty counts as complete on your books.
- Equal-value documents with different service scope produce a mismatch.
- A partial delivery cannot support more than its remaining unallocated quantity.
- An AP invoice, its payment allocation and the bank debit reconcile at both amount and party level.
Where Matcher works
Value recovery
Supplies the field-level comparison behind each claim: scope, quantity, price, dates and identity, with every difference cited.
Accounts payable
Ties each bill to its order, receipt or acceptance and contract terms field by field, then reconciles the approved bill to the payment allocation and the bank debit.
Accounts receivable
Matches invoices to remittances and bank receipts, including partial and many-to-one settlements, so every receivable shows what is really outstanding.
Bank reconciliation
Reconciles bank, card, payroll and processor activity to the books, including many-to-one settlements, fees and timing differences, with every open item cited.
Balance reconciliation
Agrees vendor statements, customer accounts and intercompany balances line by line, and separates timing differences from real disputes.
Period close
Completes the bank, account and intercompany reconciliations the close depends on.
Cash forecasting
Keeps the bank-to-book reconciliation current, so opening cash and settled items are real.
Inventory management
Verifies the receipts, bills and dispatches behind stock movements, including goods received not invoiced.
Continuous monitoring
Supplies the field-level comparisons behind unsupported-payment and duplicate findings.
See Matcher on your own books
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